During 2016 Benjamin Bennett age 43 was employed as a business executive by Baker corp. in addition to his annual salary of $200, 000, Baker provided employee fringe benefits t all employees on a non discriminatory basis. Benjamin benefits included the following items. Medical insurance (the cost of Benjamins single policy was $15000). Group term life insurance (each employee is provided with life insurance at twice the employees annual salary. The cost of Baker corp. was $2000) Qualified 401(k) plan) Baker s plan allows each employee to contribute up to 10% of the employees salary. Benjamin contributed 7% of his annual salary to the qualified 401(k) plan) Baker paid $4000 for Benjamins professional memberships during 2016. Baker paid $3000 for Benjamin to attend professional conferences to maintain his job skills. Baker reimbursed Benjamin for 100% of the business travel expenses he paid during 2016, which included $8000 in travel and lodging costs, and 42000 of meals and entertainment expenses. Baker has an accountable employee reimbursement plan. a. How much gross income is included on Benjamins 2016 form W-2 and taxable to him? Please show your work and explain your calculations. b. What amount is deductible in2016 by Baker corporation? (You may ignore payroll taxes for this calculation.) Please show your work and explain your calculations.