Mike Bernard’s employer has a generous benefit program. During 2022, his employer provides him with the following benefits: 

• A contribution to the company RPP of $6,000 

• Group term life insurance coverage of $100,000; the premium for the coverage is $400

• Group sickness or accident insurance coverage; the premium paid is $550 

• A private health services plan that provides Mike with dental, vision, prescription drugs, and private-hospital room coverage; the premium is $800 

• Mental health counselling for Mike’s daughter; the psychologist’s fee is $1,500 

• Fitness club membership for Mike’s personal enjoyment; the membership dues are $900 

• Public transit pass for city bus; the annual cost is $800

Determine the amount to be included in Mike’s employment income for tax purposes for 2022.