Kowalski, a Nevada state trooper, was paid a $65,000 salary plus a $3,000 cash meal allowance for 2019. The cash meal allowance was paid to permit troopers to remain on call in their assigned patrol areas during their mid-shift break. The meal allowance was paid in advance and there were no restrictions on its use.

For 2019, Mr. Kowalski should report gross income of what?