harlie was hired by Ajax this year as a corporate executive and a member of the board of directors. During the current year, Charlie received the following payments or benefits paid on his behalf.

Salary payments $ $136,500$

Contributions to qualified pension plan $16,200$

Qualified health insurance premiums $9,400$

Year$-$end bonus $16,500$

Annual director's fee $15,000$

Group$-$term life insurance premiums $($face value $$40,000)930$

Whole life insurance premiums $($face value $$100,000)1,600$

Disability insurance premiums $($no election to treat as taxable benefit$)4,460$

Suppose that Ajax agrees to pay Charlie an additional $$124,000$ once Charlie completes five years of employment. Will this agreement alter Charlie's gross income this year relative to your part $($a$)$ answer?