\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline A & B & C & D & E & F & G & H & 1 & j \\ \hline \multicolumn{9}{|l|}{40 year old Taxpayer: } & \\ \hline Salary & 100,000 & & & & & & & & \\ \hline Bonus & 20,000 & & & & & & & & \\ \hline ER Paid Health Insurance & 10,000 & & & & & & & & \\ \hline ER Paid Parking & 6,000 & \multicolumn{2}{|c|}{500 per month } & & & & & & \\ \hline ER Paid GTL Insurance & 100,000 & coverage & & & & & & & \\ \hline Tuition Reimbursement & 6,000 & & & & & & & & \\ \hline Stock options & 1,000 & \multicolumn{4}{|c|}{ options with \$5 FMV and vest in 3 years } & & & & \\ \hline Calculate the taxable com & on and the & employee & rtion & & and N & icare & 101 & payer. & \\ \hline & & & & & & & & & \\ \hline \end{tabular} 
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