Lone Star Company is a calendar$-$year corporation, and this year Lone Star reported $$100,000$ in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Star's accumulated E&P was $$12,000.$ At the beginning of the year, Lone Star's sole shareholder was Matt. Lone Star declared $$30,000$ in cash distributions on each of the following dates: March $31,$ June $30,$ September $30,$ and December $31.$b$.$ Suppose that Matt sold half of the shares to Chris on June $1$ for $$40,000.$ How much dividend income will Matt recognize this year?