Mr. Greystone, a cash-basis taxpayer, died on January 21 of the current year. His estate received the following income and incurred the following expenses during the current year: Gain on sale of asset $8,000 Dividend income 1,000 Interest income 500 Administrative expenses 500 What is the estate's taxable income for the current year? A. $8,400 B. $9,000 C. $9,500 D. $1,000