C3 When Sally's dad, Kyle, died last year, she was named sole beneficiary of his investment portfolio in the form of a testamentary trust. She needed money for university and asked the trustee to liquidate 100 shares with a current market value of $75 per share. When Kyle died, the shares were valued at $62 per share. What amount is Sally required to include in her taxable income for the year? a) $0. b) $975. c) $650. d) $4,650.