Andres has received the following benefits this year.

Salary $99,750

Contribution to qualified pension plan 10,600

Qualified health insurance premiums 15,600

Year-end bonus (received on December 25) 21,800

Group-term life insurance premiums (face = $40,000) 2,010

Whole-life insurance premiums (face = $100,000) 2,820

Disability insurance premiums 1,855

Besides these benefits Andres missed work for two months due to an illness. During his illness Andres received $7,270 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? (Round to whole number, do not use any commas or dollar signs.)