Lone Star Company is a calendar$-$year corporation, and this year Lone Star reported $$120000$ in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Star's accumulated E&P was $$14,400.$ At the beginning of the year, Lone Star's sole shareholder was Matt. Lone Star declared $$36,000$ in cash distributions on each of the following dates: March $31,$ June $30,$ September $30,$ and December $31.$

Note: Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign.

b$.$ Suppose that Matt sold half of the shares to Chris on June $1$st for $$48,000.$ How much dividend income will Matt recognize this year?