At the beginning of 2023, Martha Stuart transfers investments to a trust that has her 15 year old daughter Jane as the only beneficiary. The investments have an ACB of $350,000 and a FMV of $500,000. In 2023, the investments pay eligible dividends of $50,000, all of which are distributed to Jane. At the beginning of 2024, all of the investments are transferred to Jane in satisfaction of her capital interest. At this time their FMV is $550,000. Jane immediately sells the investments for this amount. With respect to the eligible dividends, what is the amount of the income inclusion? (please place your answer in the space below with no $sign)