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2.N received stock as a gift from her mother in 2019. Her mother purchased the stock several years ago for $30,000. The stock was worth

2.N received stock as a gift from her mother in 2019. Her mother purchased the stock several years ago for $30,000. The stock was worth $80,000 at the time the gift was received. N sold the stock for $100,000 in 2020. How much gain, if any, should N report on her 2020 tax return?

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