On January 1, 2023, Marsha and Jan were each 50% shareholders of Brady Corp., a calendar-year S corporation. During 2023, Marsha sold her shares of Brady Corp. to Cindy for $1,000,000. Marsha owned the shares for 100 out of 365 days during 2023, and Cindy owned the shares for the remaining 265 days of 2023.

Brady Corp. had the following in 2023:

Gross receipts: $1,198,335

Long-term capital gains: $100,567 (stock sold on March 1, 2023)

Municipal bond interest: $23,656

Charitable contribution: $30,175 (donation made Dec. 15, 2023)

Compensation: $287,517

Advertising: $185,300

Unless otherwise indicated, assume all items were earned/incurred ratably over the year (i.e. 100/365 while Marsha was a shareholder).

What amount of municipal bond interest is allocated to Marsha? Assume no interim closing of the books. Round your answer to the nearest whole dollar.