Mike Bernard's employer has a generous benefit program. During the current year his employer provided 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 was $400 Group sickness or accident insurance coverage; the premium paid was $550 A private health services plan that provided Mike with dental, vision, prescription drugs, and private hospital room coverage; the premium was $800 Mental health counselling for Mike's daughter; the psychologist's fee was $1,500 Fitness club membership for Mike's personal enjoyment; the membership dues were $900 Public transit pass for city bus; the annual cost was $800 Determine the amount to be included in Mike's employment income for tax purposes for 2020