The following items are relevant for the first income tax return for the Ken Kimble Estate. Mr. Kimble, a cash method of accounting taxpayer, died on July 1, 2017.

Dividends ..................................................................................................................    $10,000
Interest on corporate bonds ....................................................................................    18,000
Collection on installment note from sale of investment land ..............................    24,000

The record dates were June 14 for $6,000 of the dividends and October 31 for the remaining $4,000 of dividends. The bond interest is payable annually on October 1. Mr. Kimble’s basis in the land was $8,000. He sold it in May of 2016 for a total sales and contract price of $48,000 and reported his gain under the installment method. Ignore interest on the installment note. What amount of IRD should be reported on the estate’s calendar year income tax return?