Moana was ill for four months this year. Moana missed work during this period, but disability insurance paid

$18,000 of disability pay to replace her missed salary. Moana shares the cost of the insurance with her employer.

This year Moana's employer paid $2,200 in disability premiums for Moana as a nontaxable fringe benefit and

Moana paid the remaining $1,100 of premiums from her salary. What amount of the disability pay must Moana

include in her gross income?