Mr. Benson, a cash-method, calendar-year taxpayer, leased his farm for pasture land each August for 1year at $2,000 per year, payable when the lease was signed. He died on June 30 of the current year. Your review of his records, as a personal representative, reflected that, as of the date of his death, he had received interest of $8,000. You also found a dividend check in the amount of $650, which was undeposited and had been received on June 15 of the current year. What is the amount of income to be included on Mr. Benson's final income tax return?

• A.
• $10,000
• B.
• $8,650
• C.
• $8,000
• D.
• $10,650