On January 1, 2020, Faye gave Todd, her son, a 36- month certificate of deposit she had purchased on December 31, 2018, for$ 8, 638. The certificate had a maturity value of$ 10,000 and the yield to maturity was 5%. On November 30, 2020, ABC, Inc., had declared a dividend of$ 1.00 payable to stockholders of record on December 5th How much interest and dividends should Todd include in his gross income for 2020?