ABC Corporation (E&P of $1,000,000) has 10,000 shares of common stock outstanding. Roger owns 7,000 shares and his wife Lisa owns 3,000 shares on ABC Corporation. Assume both Roger and Lisa each have a tax basis of $100 in each share of ABC Corporation which they own. In 2020, ABC Corporation redeems 3,000 shares from Roger for $750,000. How much capital gain, if any, does Roger recognize on the redemption?