carmen owns an amusment park that she leases to a corporation that operates it. Rent is not due until the end of the year, at which time it is computed as 15% of gross receipts. On March 31 of the current year, Carmen gifts the park to her sister. The lease agreement provides for determination of the rent payment on December 31, at which time total gross receipts are $33 million. Gross receipts were earned evenly throughout the year. What is Carmen's income from the amusement park in the current year?