13. Glen Moore inherited stock from his mother, Ruth. She had died on February 1, 2019, when the stock had a fair market value of $150,000. Ruth had acquired the stock on May 15, 2017, at a cost of $120,000. Ruth's estate was too small to require the filing of a federal estate tax return. Moore wants to know how much gross income he must report because of the receipt of his inheritance in 2019. Which code section and subsection provides the rule for determining whether Moore's inheritance must be included in his gross income? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Select a title from the dropdown list below. $ Examples of correctly formatted IRC responses are IRC$1(a), IRC812(a), IRC$12A(a), IRC812AA(a), IRC9123(a), IRC$123A(a), IRCR1234(a), IRC91234A(a), and IRC91234A-5(a)