Roberto is one of the income beneficiaries of the Carol LeMans Estate. This year, as directed by the will, Roberto received all of the sales commissions that were earned and payable to Carol (cash basis) at her death, as well as one of three remaining installment payments. Compute Roberto's gross income attributable to Carol's activities for the current year, given the following financial data.

Sales commissions receivable $40,000 Ordinary gain, $60,000, on installment sale; first of three payments received this year 20,000

Roberto's gross income attributable to Carol's activities for the current year is $._____