5: Son Corporation owned 10,000 shares of HLM Corporation. These shares were purchased in 2017 for 90,000. On November 15, 2019, Son declared a property dividend of one share of HLM for every ten shares of Son held by a shareholder. On that date, when the market price of HLM was 12 per share, there were 90,000 shares of Son outstanding. What gain would result from this property dividend