In March of the current year, Kieran$$s food truck is completely destroyed by fire. He files a timely claim with his insurance company and receives payment of $$280,000,$ of which $$150,000$ has been allocated to the cost of the truck and $$130,000$ for lost income. Kieran$$s basis in the food truck at the time of the fire is $$150,000.$

How much of the insurance payment must be included in Kieran$$s income for the current year?