James, a cash basis taxpayer, received the following compensation and fringe benefits in 2009:

Salary $66,000
Disability income protection premiums 3,000
Long-term care insurance premiums 4,000

James did not receive in 2009 $6,000 of his $72,000 salary because in December 2008 his employer advanced him $6,000 on his 2009 salary. The employer made the salary advance so that James could pay his son’s college tuition that was due in December 2008. The wage continuation insurance is available to all employees and pays the employee three-fourths of the regular salary if the employee is sick or disabled. The long-term care insurance is available to all employees and pays $150 per day towards a nursing home or similar facility. What is James’s gross income from the above?

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