On January 1, 2020, Scotts employer gave him a City of Denver Bond and a City of Hong Kong (China) bond in compensation for his services. The Denver bond has a fair market value of $8,000 and pays interest of $400 that is attributable to Scott. The Hong Kong Bond has a fair market value of $10,000 and pays interest of $500 that is attributable to Scott. How much should Scott include in his Gross Income for 2020?

$8,400.

$18,000.

$18,500.

$18,900.