Andres has received the following benefits this year. Salary Contribution to qualified pension plan Qualified health insurance premiums Year-end bonus Group-term life insurance premiums (face $40,000) Whole life insurance premiums (face $100,000) Disability insurance premiums $102,250 14,600 9,800 17,200 2,205 2,630 2,290 Besides these benefits Andres missed work for two months due to an ilness. During his illness Andres received S pay from a disability insurance policy Assume Andres has dkability insurance provided by his employer as a nontaxable fringe benefit. What amount, if any, must Andres include in gross income this year