Here is the solution of the given problem above.
Given: 13.5% of gross annual pay = employee benefit
$40,000 = gross annual pay
? = amount of employee benefit he received
To get the answer we need to know how much is 13.5% of 40,000, so we multiply 13.5% by 40, 000 and the answer is 5,400. Therefore, the answer would be $5,400, and it is option D. Hope this answer helps.