Brown sold the following properties in the current year and has provided the related information below .

Assets:

Personal computer: Received $800, Cost paid - $1400

Grandmother's wedding ring: Received $700 SEE BELOW

Mr. Browns stamp collection: Received $3200, Cost paid $950

Antique piano: Received $6000, Cost paid $2600 Ms.

Brown's grandmother's wedding ring was given to her as a gift for the passing of her grandmother . It is estimated that it was worth $ 2.200 at the time she received it.

What is the minimum taxable capital gain that Ms. Browns must report on her tax return for the current year assuming she has no loss carry - over balances of any kind as of the end of the prior year?