The answer is $50,000 .
$50,000 compensation. The interest income is excluded from gross income because it is interest from a municipal (tax exempt) bond.
Gross income is the sum of all the income before any deductions.
Lebron's  gross income = $50,000 + $400 = $50,400
What is Gross income?
- Gross Income (AGI) is characterized as net wage short alterations to income. 
- Gross income incorporates your compensation, profits, capital picks up, commerce pay, retirement disseminations as well as other salary. 
- Alterations to Wage incorporate such things as Teacher costs, Understudy advance intrigued, Provision installments or commitments to a retirement account.
-  Your AGI will never be more than your Net Add up to Salary on you return and in a few cases may be lower.
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