Discussion Question $5-2($LO$.2)$

Leonard's home was damaged by a fire. He also had to be absent from work for several days to make his home habitable. Leonard's employer paid Leonard his regular salary, $$2,500,$ while he was absent from work. In Leonard's pay envelope was the following note from the employer $"$To help you in your time of need" and $$900,$ a collection from Leonard's fellow employees.

Leonard spent over $$4,000$ repairing the fire damage.

Based on the above information, how much, if any, is Leonard required to include in his gross income?