Ben's Employer Offers Employees the Following Benefits A) $9,400
B) $11,070
C) $10,600
D) $7,000
E) Zero

Ben's employer offers employees the following benefits. What amount must Ben include in his gross income? $$\begin{array} { | l | r | } \hline \text { Benefit } & \text { Value } \\\hline \text { Health insurance coverage } & \$ 5,800 \\\hline \text { Group term life insurance } ( \$ 50,000 ) & 4,270 \\\hline \text { Disability insurance coverage (considered purchased by Ben) } & 3,600 \\\hline \text { Whole life insurance coverage } ( \$ 100,000 ) & 7,000 \\\hline\end{array}$$

A) $9,400
B) $11,070
C) $10,600
D) $7,000
E) Zero - none of the above benefits is included in gross income