Gordon Gladstone owns 120 shares of Jones Corp. common stock which he purchased on June 10,2017 , for \(\$ 1,800\). One year later, he received a 25 percent nontaxable common stock dividend. On December 16, 2018, he sold 85 shares at \(\$ 20\) a share. What is the basis of the shares sold and what is Gordon's gain upon sale?