Barney, a cash-basis taxpayer, died on May 1 of the current year. His salary earned during this time was $20,000, of which $700 was received on May 7. In addition, he received commissions of $3,000, which were available for receipt as of April 15 but which were not collected until May 15. Barneys employer paid his wife a $10,000 death benefit in consideration of his past services rendered. How much should be included in Barneys current-year gross income, assuming a joint return is filed?