On November 30, Faye gave Todd, her son, a $10,000 face amount
corporate bond.  Six percent interest was payable on the bond each
January 1.  Also, on November 30, she gave common stock of ABC
Corporation to Todd.  On November 29, a dividend was declared on the
stock to be payable on December 10 to stockholders of record as of
December 5.  Todd collected $600 in dividends on the stock on December
10.  How much interest and dividend income must Faye report, and in
which year must she report interest income (if any)?