JDD Corporation provides the following benefits to its employee, Ahmed (age 49): Salary $ 366,000 Health insurance 17,400 Dental insurance 4,500 Life insurance 3,600 Dependent care 4,000 Professional dues 1,070 Personal use of company jet 270,000 The life insurance is a group-term life insurance policy that provides $244,000 of coverage for Ahmed. Assuming Ahmed is subject to a marginal tax rate of 32 percent, what is his after-tax benefit of receiving each of these benefits

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