At age 60, John Brown paid $40,000 to Worldwide Annuity Co. for an annuity to begin at age 65. John is to receive $400 per month until his death. If John has not received at least $40,000 in annuity payments by his death, Worldwide will pay his estate the difference between the amount of payments received and $40,000. John became 65 in April of this year, and, therefore, will receive 9 annuity payments of $400 each during the remainder of the year. How much of the annuity payments must be included in John's gross income for this year?