During 2014, an estate generated income of $20,000:
| Rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | $ | 9,000 |
| Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 6,000 | |
| Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 5,000 |
The interest income is conveyed immediately to the beneficiary stated in the decedent’s will. The dividends are given to the decedent’s church. What is the taxable income of the estate?
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