The ABC partnership is a cash-basis, calendar-year partnership. A sells his 1/3 interest to D on September 31. Revenue to the partnership is $4,500 per month, and expenses are $1,200 per month, except for (1) rent expense for the year of $6,000, paid on October 15, (2) real estate taxes of $9,000 for the year, paid on November 1, and (3) a long term capital gain of $15,000 from the sale of the property on December 1. How much income and expenses would A be allocated under the interim closing method?