Briana's adjusted gross estate is $9 million. The death taxes and funeral and administration expenses of her estate total $1.2 million. Included in Briana's gross estate is stock in Unicorn Corporation, valued at $5 million as of the date of her death. Briana had acquired the stock six years ago at a cost of $300,000. If Unicorn Corporation redeems $1.2 million of Unicorn stock from the estate shortly after Briana's death, the estate will recognize capital gain of:_________