Brandon Hewitt died this year. In his will, he made a specific bequest of $20,000 to his grandson, Mikey. The bequest was paid in 2022. In addition to Mikey's bequest, total distributions of $310,000 were made to Brandon's two daughters that year. The estate has distributable net income (DNI) of $31,000. (DNI did not include any tax-exempt income.) How much of Mikey's distribution constitutes taxable income to Mikey