Your client, Braxton $(30)$ files single. This year, your client earned $$90,000.$ He also had a pre$-$tax payroll

deduction for $$25/$mo$.$ for parking. The company matched $100\%$ up to $6\%$ of employee contributions in their

$401($k$)$; Braxton contributed $6\%$ into it to get the full match. His employer provides $$200,000$ in group term life

insurance on him too.

He signed up for the HDHP$,$ Dental, and Vision insurance, with total monthly premiums $$150/$mo$.$ He is also

enrolled in the company Health Savings Account $($HSA$),$ a section $125$ cafeteria plan benefit. As such, the

company contributes $$2,000($for single coverage$)$ to their HSA each year, while he contributes an additional

amount to max the HSA contributions for the year via pre$-$tax payroll deductions.

Their company provided them with $$2,500$ in working condition fringe benefits

$1.$ What is Braxton$$s Box $1$ W$-2$ amount? $($Hint: $6$ numbers used here including income $($starting number$),$ add $1$ item to

that and subtract $4$ items$)$

$2.$ What is Braxton$$s Box $3$ & $5$ W$-2$ amount? $($Hint: Same as Box $1$ amount except you add back $1$ category$)$