Malin is a married taxpayer and has three dependent children. Malin's employer offers health insurance for employees and Malin takes advantage of the benefit for her entire family (her spouse's employer also offers health insurance but they opt out). During the year, Malin paid $1,200 toward her family's health insurance premiums through payroll deductions while the employer paid the remaining $9,200. Malin's family visited health care professionals numerous times during the year and made total co-payments toward medical services of $280. Malin's daughter had knee surgery due to a soccer injury and the insurance company paid the hospital $6,700 directly and reimbursed Malin $400 for her out-of-pocket health care expenses related to the surgery. How much gross income should Malin recognize related to her health insurance