Ethan owns Shady Lane Apartments. During the year, Frank, a tenant, moved to another state. Frank paid Ethan $1,600 to cancel the two-year lease he had signed. Ethan subsequently rented the unit to Wade. Wade paid the first and last months' rents of $1,000 each and a security deposit of $800. Ethan also owns a building that is used as a health club. The club has signed a fifteen-year lease at an annual rental of $16,000. The owner of the club requested that Ethan install a swimming pool on the property. Ethan declined to do so. The owner of the club finally constructed the pool himself at a cost of $21,000. Requirement Which of these amounts must Ethan include in gross income? In addition to the regular rental income from the apartment and health club Ethan must include the following in gross income. (If an input field is not used, leave the input field(s) empty; do not select a label or enter a zero.) Source of income Income Total gross income