Your client contributed $10,000 to an Eligible Funeral Arrangement (EFA) to provide for funeral services for himself. He contributed $10,000 and the contribution earned $4,000 in interest while it was in the arrangement. One day, your client decided to terminate the arrangement. In accordance with the terms, he was charged a $200 cancellation fee, and the remaining balance was distributed to him. How much will your client need to include as income for the year he terminated the arrangement