Deborah contributed $27,500 in 2010 to one or more accounts in the College Investment Plan for her son, Thomas. When Thomas is ready to attend college in 2022, the total value of Deborah's account is $35,000. If Deborah withdraws $30,000 from her account and does NOT use the money toward qualified higher education expenses, she will be required to include what amount of the earnings in her federal taxable income