Brock received 800 shares of Jackson Corporation stock from his uncle as a gift on July 20, 2020, when the stock had a $160,000 FMV. His uncle paid $144,000 for the stock on April 12, 2004. The taxable gift was $160,000, because his uncle made another gift to Brock for $22,000 in January and used the annual exclusion. The uncle paid a gift tax of $24,000. Without considering the transactions below, Brock's AGI is $35,000 in 2021. No other transactions involving capital assets occur during the year. A)He sells the stock on October 12, 2021 for $165,000 B)He sells the stock on October 12, 2021 for $144,000 C)He sells the stock on December 16, 2021 for $158,000