Andres has received the following benefits this year. Salary Contribution to qualified pension plan Qualified health insurance premium Year-end bonus Group-term life insurance premiums (tace - $40,000) Whole life insurance premium face - $100,000) Disability insurance premiums $92,000 10, 200 8,400 15,000 1,750 2,420 1,800 Besides these benefits Andres missed work for two months due to an illness. During his illness Andres received $6,500 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