15. A taxpayer inherited 25 shares of XYZ stock from his father in 2002. The stock had cost $2,500 but was worth $3,000 at the date of the father's death. No estate tax return was filed. If the stock is sold for $2,800 in 2021, the taxpayer recognizes a $____________ gain/(loss). (If a loss, put the number in parentheses)

15A.6 Which of the following persons is not a "family member" for purposes of the related party rules?

A. grandparent B. Sister C. Son D. Mother. E. All of these are family members