Fanny is a marketing manager for Healthy Corp. She earns a salary of $100,000 and has received the following benefits:

• Healthy pays 75% of all employees' health and accident insurance coverage. Healthy paid $6,000 towards the cost of Fanny's health insurance during the year.
• Fanny participates in the cafeteria plan and had elected to have $2,000 withheld from her pay to cover the remaining cost of the health insurance premiums and an additional $1,500 to cover dental and other health care costs not paid by insurance (i.e., funding a flexible spending account). The full $1,500 was used to pay for various qualifying medical costs.

• Healthy pays the cost of disability insurance coverage for all employees. The insurance will pay 75% of salary if employees are out of work for a significant period. The cost of Fanny's premiums was $600.
• Healthy pays for the cost of veterinary insurance for all employees. The cost of coverage for Fanny's dog was $400.

• Healthy pays for the cost of daycare for its employees' children. The cost for Fanny's two children was $8,000. • All employees receive a 20% discount on Healthy's products. The typical markup on their products is 25%. Fanny enjoyed $1,200 of savings through the discount program.
• Fanny won the manager of the year award earlier in the year and received an all-expense paid week at a desert spa valued at $3,500.

• Healthy pays Fanny's annual membership dues of $500 to the American Marketing Association.
• Healthy paid for the full $2,500 cost of Fanny's attendance at the American Marketing Association's annual conference in Orlando.

How much income must Fanny recognize from her employment?