Tom, a cash basis taxpayer, gave 9,000 shares of Nike stock to his daughter Carrie as a gift on Jan 21, 2014. Nike has declared a dividend of $.10 per share on Jan 18, 2014. The date of payment is March 31, 2014, and the date of record is Feb 18, 2014. How much dividend income does Carrie recognize in the taxable income from the Nike stock in 2014