Income in Respect of Decedent. The following items are relevant for the first income tax return for the Ken Kimble Estate. Mr. Kimble, a cash method of accounting taxpayer, died on July 1, 2015.

Dividends	$10,000
Interest on corporate bonds	18,000
Collection on installment note from sale of investment land	24,000

The record date was June 14 for $6,000 of the dividends and October 31 for the remaining $4,000 of dividends. The bond interest is payable annually on October 1. Mr. Kimbles basis in the land was $8,000. He sold it in May of 2014 for a total sales and contract price of $48,000 and reported his gain under the installment method. Ignore interest on the installment note. What amount of IRD should be reported on the estates calendar year income tax return?