37. [LO 3,4] Barney retired from the Marlin Corporation where he worked for 25 years. Barney elects to receive his retirement benefits as an annuity over his remaining life, resulting in annual payments of $15,000. His plan balance consists of $70,000 employer contributions, $20,000 after-tax employee contributions, $10,000 pretax employee contributions, and $22,000 investment earnings. Based on Barney's life expectancy, his expected return is $240,000. Of each $15,000 payment, how much must Barney report as gross income