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Fay inherited several AT&T bonds. The bonds had a fair market value of $70,000 at the date of death. After receiving the bond, she was

Fay inherited several AT&T bonds. The bonds had a fair market value of $70,000 at the date of death. After receiving the bond, she was also paid $2,000 in interest. Assuming Fay is on a cash basis, calendar year taxpayer, what amount would be included in her gross income?

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