_{Bevan sold his holdings of AB Company stock on April 4, 2019 for $325,000. He had acquired the stock from his aunt as a gift in 2018; she had bought it in 2013. On the date of the gift, its market value was $277,000. When she died January 10, 2019, it was worth $260,000. How much gain must Bevan report on the stock and what type of gain is it?}