Caleb a biology professor at Kingkon University. The university gave Caleb a sabbatical leave to study the surface of the kneelopes. During the year he received a salary of $52,000, which is less than his regular salary of $60,000. Caleb also received a grant to cover expenses associated with the study. The grant was $1,000, as were his related expenses. Caleb also incurred memberships and other employment related expenses totaling $800.

a. How much must Caleb include in gross income?