Susan is an auditor at a small public practice accounting

Susan is an auditor at a small public practice accounting firm, Smith & Warren LLP, and receives the following during the year:
Salary: $80,000
Holiday gift basket: $350 value
Annual membership at local gym: $1,750 value (Susan uses this membership for personal use only)
Life insurance premiums paid by employer: $1,100
Private health care insurance premiums paid by employer: $975
In addition, Susan incurred the following expenses during the year, for which she was not reimbursed:
CPA Professional Dues (professional status is required by statute for auditors): $1,500
Travel expenses (incurred to perform audits of out-of-town clients of the firm): $950
Which of the following is the correct amount of net employment income for Susan?

A). $80,400 

B). $79,650 

C). $82,850 

D). $80.750rnrn