On Dec. 31, 2020, Mary sold a piece of investment land for $100,000. Mary's basis in the land was $39,616. Of the $100,000 selling price, Mary received a $60,000 cash payment on Dec. 31, 2020 and a $40,000 note. The note calls for four annual installment payments of $10,000 each beginning in 2021 and provides for annual interest payments (at market rate, beginning in 2021). Mary will use the installment sale method to report her taxable gain. How much of the $60,000 cash payment will Mary include in gross income in 2020?