4. Rudy retired on disability in July of the current year. He had earned wages of $20,000 before his retirement and received $10,000 in disability benefits after his retirement. The disability benets were received from an accident and health insurance plan that was paid for by Rudy's employer. He also received a lump-sum payment for accrued annual leave of $5,000, which was paid in the current year due to his disability retirement in that year. How much income should Rudy report in the current year