Alice owned Rolex watch for which she paid $$5000$ in $1990.$ The watch became popular among collectors and was worth $$32,000$ in $2020.$ Alice gave the watch to her daughter Brandy in $2020.$ Needing some ready cash, Brandy sold the watch for $$35,000$ in $2023.$ What amount must Brandy include in her income in $2023?$