CCS$$s dividend income came from Sinful Desserts, Inc. $($SD$)$ CCS owned $10,000$ shares of stock in SD at the beginning of the year this represented $16\%$ of SD$$s outstanding stock. On October $15,2022,$ CCS sold $500$ shares of SD stock for $$23,000.$ It had originally purchased these shares on April $18,2011$ for $$10,000.$ After the sale CCS owns $15\mathrm{.}2$ percent of SD$.$ Fill out Schedule D $($Form $1120))$