Santana Corporation has two equal shareholders: Priscilla and Roxanne. Santana Corporation has a current E&P of $50,000 and a deficit in accumulated E&P of $40,000. On August 15, Santana Corporation distributed investment land to these shareholders. The land distributed to Priscilla has a FMV of $30,000 and a basis to the corporation of $24,000. The land distributed to Roxanne has a FMV of $30,000 and a basis to the corporation of $26,000. Priscillas basis for her stock is $2,000. Roxannes basis for her stock is $1,000. There are no other distributions this year. How much dividend income doesPriscilla recognize?