6. The Gonzaleses sold 200 shares of Capp Corporation stock on September 5, 2018, for $42 a share (minus a $50 commission). The Gonzaleses received the stock from Armando's father on June 25, 1982, as a wedding present. Armando's father originally purchased the stock for $10 per share on January 1, 1970. The stock was valued at $14.50 per share on the date of the gift. No gift tax was paid on the gift