19. Andres has received the following benefits this year.

Salary	$93,500
Contribution to qualified pension plan	14,800
Qualified health insurance premiums	13,300
Year-end bonus	23,500
Group-term life insurance premiums (face = $40,000)	1,830
Whole life insurance premiums (face = $100,000)	2,700
Disability insurance premiums	2,190

Besides these benefits Andres missed work for two months due to an illness. During his illness Andres received $7,850 in sick pay from a disability insurance policy. Assume Andres has disability insurance provided by his employer as a nontaxable fringe benefit. What amount, if any, must Andres include in gross income this year?