Mel is a trucker, who works twelve hour days, four days a week. Because he is on the road over supper time, his employer provides him with an $60 a week that they label "supper money." Last year that worked out to $3,000 for the year. Mel in fact used every dollar to buy his supper on the nights he worked. The average rate for suppers in Mel's community is $50 a week, which amounts to $2,500 a year. How much, if any, must Mel report as gross income?