Julie Brown died on May 27 of the current year. She was employed before her death at a gross salary of $4,000 per month. Her pay day was the last day of each month, and her employer did not pro rate her last monthly salary payment. She owned preferred stock that paid quarterly dividends of $800 per quarter each March 31, June 30, September 30, and December 31. The record date for the June dividend was June 10. Assume her estate chooses a calendar year as its tax year. What amount of gross income should be reported on the estate’s first income tax return? Identify the items of IRD included in gross income.