Jamal, age 52, is a human resources manager for Triple W company. His annual salary is $110,000 and he recieves the following fringe benefits during the current year:

Tripe W pays for all employees' health and accident insurace. Triple W pays $7,000 for Jamal's health insurance during the year.

Triple W provides Jamal with group-term life insurance coverage of $200,000 during the year. The monthly inclusion amount per $1,000 of coverage is $.23

Triple W has a flexible benefits plan in which employees may participate to pay any qualifying medical costs not reimbused by their health insurance. Jamal has $1,600 withheld from his salary under the plan. During the year he receives reimbursements of $1,300.

Triple W pays parking costs for all management employees. Jamal's parking costs $220 per month.

Triple W pays Jamal's annual memberhsip dues of $450 to the Society of Human Resource Management Association. The company also subscribes to several management journals for Jamal costing $650 a year.

Jamal took a college class on financial accounting and Triple W reimbursed his tuition of $6,000 through its tuition assistance program for all employees.

Jamal's consumption of coffee provided by Triple W is valued at $250 a year.

How much income must Jamal report from his job?