Dow, 42, is a manager for Winter Company. In addition to his $90,000 salary, he receives the following benefits from Winter during the current year:

Winter pays all its employees’ health and accident insurance. Premiums paid by Winter for Dow’s health insurance are $1,800.

Winter provides all employees with group term life insurance coverage equal to their annual salary. Premiums on Dow’s $90,000 in coverage are $900.

Winter has a flexible benefits plan in which employees may participate to pay any costs not reimbursed by their health insurance. Dow has $3,000 withheld from his salary under the plan. His actual unreimbursed medical costs are $3,430. Winter pays Dow the $3,000 paid into the plan during the year.

All management-level Winter employees are entitled to employer-provided parking. The cost of Dow’s parking in a downtown garage is $3,200 for the year.

Winter pays Dow’s $150 monthly membership fee in a health club located in the building in which Dow works. Dow uses the club during his lunch time and on weekends.

Compute Dow’s gross income for the current year.