Melania T. Rikenbach, a cash-basis taxpayer, sold a piece of land in December, 2020, for gross proceeds of $60,000. When she sold the land, she paid a realtor a 6% commission on the gross proceeds to broker the sale?

She had purchased the land for $40,000 in 2018?How much should she include as gross income from the sale in the calculation of her 2020 federal tax liability (ignore the character of the income)?