5. Barb E. Dall, a flight attendant, received wages of $33,000 in 2017. The airline provided transportation on a stand-by basis, at no charge, from her home in Detroit to the airline's hub in Chicago. The fair market value of the commuting flights was $5,000. Also in 2017, Barb received payments, under an accountable plan, of $10,000 for overnight travel, but only spent $8,000. Barb became disabled in November 2017 and received worker's compensation of $3,000. What amount must Barb include in gross income on her 2017 tax return