Derek is a cash basis taxpayer. He sold $100$ shares of Zink Inc stock for $$20000.$ The cost to him was $$1000.$ Shortly before Derek sold the stock, Zink decided to distribute unneeded assets to its shareholders. Therefore, Zink Inc declared a large dividend. Derek would have been entitled to a $$10000$ dividend, but he sold his shares after the dividend declaration date and before the record date. What are the effects of the stock sale and the dividends on Derek$$s gross income?