Ahmed contributed $12,000 to an EFA to provide for funeral services for himself. The $12,000 contribution earned $3,000 in interest while it was in the arrangement.One day, Ahmed decided to terminate the arrangement. In accordance with the terms of the arrangement, Ahmed was charged a $200 cancellation fee, and the remaining $14,800 was distributed to him. What will Ahmed need to include as income for the year he terminated the arrangement?