Fernando works at Woe's grocery. This year Fernando was paid $43,000 in salary, but Fernando was allowed to purchase his groceries at 10 percent below Woe's cost. This year Fernando spent $3,600 to purchase groceries, costing Woe $4,000. The groceries were worth $6,000. What amount must Fernando include in his gross income?

• $45,500

• $47,000

• $43,400

• $46,600

• $49,000