Mr. A sold a tract of land and reported the sale using the installment method of accounting. The net sale price was $80,000, and the cost basis was $40,000. After A’s death, the final $10,000 installment (plus interest) was collected by his personal representative. What amount (other than interest) must be reported as profit on a Form 1041, U.S. Income Tax Return for Estates and Trusts, for the year in which the $10,000 was received. Calculate ?