40. Robert Reed, a bachelor, maintains his parents in a nursing home. They have no income of their own and are completely dependent on their son. His parents are 75 and 72 years old Robert has the following sources of income: Salary $70,000, Interest on municipal bonds $750, Interest on bank accounts $800, dividends of common stock of U.S. corporation $500. Robert has itemized deductions of $19.00Q, Robert owns several apartment buildings. His net rental income was $3,000 for the year. Then, on December 31, one of his tenants brought in a check for $500. This money covers the months of December and January. Robert is confused on how to account for this rental income. It is not included in the $3,000 listed above. Compute Robert's taxable income