Jiro was injured last year. He received a T$4$ slip from his employer with $$32,000$ in Box $14.$ The employer provided a letter stating that Jiro received $$3,000$ from the company's wage loss replacement plan last year that was included in Box $14$ of the T$4$ slip, and that Jiro has contributed a total of $$1,400$ to the plan over the past four years. This was the first year Jiro ever received any benefits from the plan.What does Jiro report on Line $10400$ on his tax return? $o $$1,400$ $$1,600$ $$30,600$