Given the following context:  Jackson had 13 number-one singles in the US in his solo career—more than any other male artist in the Hot 100 era—and estimated sales of over 350 million records worldwide making him one of the best-selling artists in music history.  In 1989, Jackson's annual earnings from album sales, endorsements, and concerts were estimated at $125 million. Forbes placed Jackson's annual income at $35 million in 1996 and $20 million in 1997. In the year after his death, more than 8.2 million of Jackson's albums sold in the US, and 35 million albums worldwide, more than any other artist in 2009. In 2014, Jackson became the first artist to have a top ten single in the Billboard Hot 100 in five different decades. He became the first artist to sell one million music downloads in a week, with 2.6 million song downloads. Thriller, Number Ones and The Essential Michael Jackson became the first catalog albums to outsell any new album. Jackson also became the first artist to have four of the top 20 best-selling albums in a single year in the US.Forbes reported in August 2018 that Jackson's total career pretax earnings in life and death were $4.2 billion. Sales of his recordings through Sony's music unit earned him an estimated $300 million in royalties. He may have earned another $400 million from concerts, music publishing (including his share of the Beatles catalog), endorsements, merchandising and music videos.Estimates of Jackson's net worth during his life range from negative $285 million to positive $350 million for 2002, 2003 and 2007. In 2013, the executors of Jackson's estate filed a petition in the United States Tax Court as a result of a dispute with the Internal Revenue Service (IRS) over US federal estate taxes. The executors claim that it was worth about $7 million, the IRS that it was worth over $1.1 billion. In February 2014, the IRS reported that Jackson's estate owed $702 million; $505 million in taxes, and $197 million in penalties. A trial was held from February 6 to 24, 2017, and a decision is expected in...  answer the following question:  What is the first name of the person whose income Forbes placed at $35 million in 1996?
The answer to this question is:
Michael