Andres has received the following benefits this yeat: Salary $99,750 Contribution to qualified pension plan 10,600 Qualified heaith 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 roceived $7,270 in sick pay from a disability ingurance policy. Assume Andres has disability insurance provided by his omployer 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.)