The Estate of Velma Martinez was the sole beneficiary of Velma's traditional IRA. The estate took a total distribution from the plan in 2022. During her life, Velma made $14,000 in nondeductible contributions to the plan. The value of the account on the date of Velma's death was $98,000. The value of the account on the date of the distribution was $102,000. What is the total amount of taxable income reported on the estate's Form 1041