Frasier and Marcella, husband and wife, file separate returns. Frasier and Marcella live in a community property state that considers separate property income to be separate. Frasier's salary is $$42,000$ and Marcella's salary is $$46,000.$ Marcella receives dividend income of $$4,000$ from stock inherited from her parents. Frasier receives interest income of $$1,000$ from bonds purchased with his salary after marriage. Frasier and Marcella receive $$3,200$ dividend income from stock they purchased jointly. Marcella's income would be