Arthur previously sold tax shelter investments for an accounting firm that is no longer in business. After leaving that firm, Arthur created a new investment plan known as 'From Rags to Riches Painlessly." Under the program, Arthur's clients entrusted their money to him, thinking that the money would be invested on their behalf. Arthur guaranteed his investors a return of 5 percentage points over the yield of Treasury bills and told them they could withdraw the money at any time. Arthur said that the program was far too complex to explain, so he did not provide his clients with any information on how the funds were invested. Last year, Arthur received $3,000,000 from investors. He never maintained any structured plan, although he did use half of the money to purchase T-bills in his own name. He used $450,000 to pay the "yield" to his investors and used $150,000 to repay investors who chose to withdraw. The remaining $900,000 was used to purchase a mansion in the Chicago suburbs and otherwise maintain Arthur's lifestyle. How much of the $3,000,000 must be included in Arthur's gross income?