Prin Corp., the parent corporation, and Strel Corp., both accrual-basis, calendar year C corporations, file a consolidated return. During the current year, Strel made dividend distributions to Prin as follows: Adjusted tax basis FMV Cash $4,000 $4,000 Land 2,000 9,000 What amount of income should be reported in Prin and Strels consolidated income tax return for the current year?

$13,000

$11,000

$0

$6,000