Jiro was injured last year. He received a T4 from hus employer with $32,000 in Box 14. The employer provided a letter stating that Jiro received $3000 from the company wage loss replacement planlast year was included in Box 14 of the T4 slip, and that Jior has contributed 1400 to the plan over the past four years. this was the first year Jiro received any benefits from the plan. 

What does jior report on Line 10400 on his tax return?