Colten Reynolds is a cash method taxpayer who reports on a calendar$-$year basis. Last year

Colten received salary of $$112,000$ and at year$-$end his employer announced that Colten

would receive an additional year$-$end bonus of $$18,000$ in cash and a new TV worth $$4,200.$

Colten didn't receive his bonus check until January of this year and the TV didn't arrive until

March of this year. Determine the amount Colten should include in his gross income for last

year.