This answer wasn't correct last time sadly so I'm not sure how to correctly do the problem. Here's the screenshot detailing it

Based on the benefits that John Cotton receives from his employer, the taxable benefits for 2021 will be $0.
Personal protective equipment are tax exempt because they are treated as Medical expenses.
Employer-provided cell phone allowances are not taxable if used for business purposes. Meals are also tax exempt when the employer provides it inside business premises.
No benefit is therefore taxable.
Find out more on tax-deductible expenses at https://brainly.com/question/936396.
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