Albert had a chronic illness which required almost constant nursing care for the remaining two years of his estimated life, according to his doctor. Albert had a life insurance policy with a face amount of $200,000. Albert had paid $35,000 of premiums on the policy. The insurance company has offered to pay him $90,000 to cancel the policy, although its cash surrender value was only $75,000. Albert accepted the $90,000. Albert used $19,000 to pay his medical expenses. Albert made a miraculous recovery and lived another 20 years. As a result of cashing in the policy, what amount of gross income does Albert have to report?