Ross, after dealing with the uncertainty of losing his job in early February of this year, decided to invest into a monthly annuity just in case he was to get furloughed again. Ross decided to purchase the annuity from Charles Schwab by making monthly payments of $2,500 dollars for 20 months. Over the life of the annuity, Ross will receive $300,000 (120 monthly annuity payments x $2,500 per month received).

How much of the $300,000 will Ross include in his gross income?