Cavin sells stock several years after he received it as a distribution from a qualified stock bonus plan. When the stock was distributed, he had a net unrealized appreciation of $7, 500. Cavin also had ordinary income from the distribution of $29,000. The fair market value of the stock and the sales price at the time of sale was $18,000. How much of the sale price will be subject to long-term capital gain treatment? $7, 500. $44, 500. $52,000. $73, 500. Cavin sells stock six months after he received it as a distribution from a qualified stock bonus plan. When the stock was distributed, he had a net unrealized appreciation of $7, 500. He also had ordinary income from the distribution of $29.000. The fair value of the stock at the time of sale was $81,000. How much of the sale price will be subject to long-term capital gain treatment? $7, 500. $44, 500. $52,000. $73, 500. Kim Cat, age 42, earns $300,000 annually as an employee for CTM, Inc. Her employer sponsors a SIMPLE retirement plan and matches all employee contributions made to the plan dollar-for-dollar up to 3% of covered compensation. What is the maximum contribution (employer and employee) that can be made to Kim's SIMPLE account in 2015? $20, 450. $21, 500. $25,000. $28,000