Frank Caster and George Wilson were equal partners of the \(F \& G\) partnership, which reported its income on a fiscal year ending September 30. For fiscal year \(2017-\) 2018 , the partnership's ordinary income was \(\$ 30,000\). Its ordinary income for the months of October-December 2018 was \(\$ 9,000\). The partnership was terminated on December 31, 2018, and each partner was repaid his capital account as of September 30,2018 , plus his earnings since that date. Frank did not receive his check until January 1, 2019. What income will Frank report from the partnership on his 2018 personal return?