LO.2 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 $60,000 Total ordinary gain on installment sale, two payments remaining after this year 50,000