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18-04-2024
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Georgia received Mega Corporation stock as a gift from her mother on March 1, 2023. The FMV of the gift on this date was $16,000. Georgia's mother had purchased the Mega Corporation stock on January 1, 2022 for $13,000. On April 2, 2023, Georgia sells the stock for $15,000. What is the amount and character of Georgia's gain in 2023?

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