23. Problem Solving. Johnson, age 52, is a Supervisor for T. B. Web Co. His annual salary is $100,000 and he receives the following fringe benefits during the current year: - Triple W pays for all employees' health and accident insurance. T. B. Web pays $4,000 for Johnson's health insurance during the year. - T. B. Web provides Johnson with group-term life insurance coverage of $200,000 during the year. - T. B. Web has a flexible benefits plan in which employees may participate to pay any costs not reimbursed by their health insurance. Johnson has $3,600 withheld from his salary under the plan. - T. B. Web pays for mass transit passes for all employees of $100 a month. - T. B. Web pays Johnson's annual membership dues of $450 to the Society of Human Resource Management Association. The company also subscribes to several management journals for Johnson costing $650 a year, - Johnson's consumption of coffee provided by Triple W is valued at $700 a year. How much income must Johnson report from his job