Davin sells stock six months after he received it as a distribution from a qualified stock bonus plan. His company had taken $42,500 tax deduction because of the stock contribution to him. When the stock was distributed, he had a net unrealized appreciation (NUA) of $18,500. The fair market value of the stock and the sales price at the time of sale was $67,000. How much of the sale price will be subject to short-term capital gain treatment?