1. Winnie is employed as a nuclear engineer with Barton Olson Oversite Management, Inc. (BOOM). Her annual base salary is $90,000, BOOM has an extensive fringe benefits program for its employees Winnies pay stubs indicate that she had $8,230 withheld in federal taxes, $3,587 in state taxes, $5,695 in Social Security taxes, and $1,332 in Medicare taxes. Her compensation includes the following:
   1. Base Salary (before subtracting her pre-tax payments or adding any taxable fringe benefits) $90,000
   2. Group term life insurance = $50,000 60
   3. Group term life insurance > $50,000 97
   4. Taking advantage of BOOMs educational assistance

program, Winnie enrolled in four graduate engineering

classes at a local college. BOOM paid her tuition, fees, and

other course-related costs. 7,500

5. Winnie receives free parking in the companys security

garage that would normally cost $70 per month. 840

6. BOOM has an employee wellness program at work and

an on-site gym facility. Employees use of the gym for no

charge. The value of the membership is $480 per year. 480

7. Winnies employer provides a qualified retirement plan

(401k) at work. Winnies contributions are not included

in her taxable income, but deducted from her salary on a

pretax basis. Winnies employer matches Winnies

contributions, thus contributing $8,000 during 2019. 8,000 (Winnie)

8,000 (BOOM)

8. BOOM pays Winnies health insurance premiums. 6,000
1. Winnie pays the additional health insurance premiums to

cover her children on a pretax basis. 1,500

10. Winnie manages the safety program for BOOM. In recognition

of her superior handling of three potential crises during the

year 2019, Winnie was awarded the Employee Safety Award

on December 15, 2019. The company gave her a wrist watch. 300

11. Winnie received a Christmas bonus check in December.

She did not cash the check until January, 2020. 1,000

Determine the amount of Winnies taxable compensation from BOOM and enter the amount on Line1 of the Form 1040 (page 2)