Santini's new contract for $2023$ indicates the following compensation and benefits:

Benefit DescriptionAmountSalary$ $130,000$Health insurance$9,000$Restricted stock grant$2,500$Bonus$5,000$Hawaii trip$4,000$Group$-$term life insurance$1,600$Parking $($$$330$ per month$)3,960$

Santini is $54$ years old at the end of $2023.$ He is single and has no dependents. Assume that the employer matches $$1$ for $$1$ for the first $$6,000$ that the employee contributes to his $401($k$)$ during the year. The restricted stock grant is $500$ shares granted when the market price was $$5$ per share. Assume that the stock vests on December $31,2023,$ and that the market price on that date is $$7\mathrm{.}50$ per share. Also assume that Santini is willing to make any elections to reduce equity$-$based compensation taxes. The Hawaii trip was given to him as the outstanding salesperson for $2022.$ The group$-$term life policy gives him $$150,000$ of coverage. Assume that Santini does not itemize deductions for the year.