Taxpayer, an accountant, worked for an accounting firm. This year his salary was $70,000. He saved $10,000 of his salary by placing it into a savings account. By the end of the year, the savings account had earned $100 of interest. In January, he traveled to Orlando to represent his firm at the annual meeting of accountants. The organizers of the event had several evening activities planned, including a trip to one of the local theme parks. He also prepared and filed his own tax return for the previous year. From what sources does Taxpayer have gross income?