Frank Caster and George Wilson were equal partners of the F&G partnership, which reported its income on a fiscal year ending September 30. For fiscal year 2009-2010, the partnerships ordinary income was $30,000. Its ordinary income for the months of October December 2010 was $9,000. The partnership was terminated on December 31, 2010, and each partner was repaid his capital account as of September 30, 2010, plus his earnings since to date. Frank did not receive his check until January 1, 2011. What income will Frank report from the partnership on his 2010 personal return