During $2021,$ Crane Company purchased $12000$ shares of Windsor Corp. common stock for $$258000$ as a passive interest investment. The fair value of these shares was $$346800$ at December $31,2021.$ During $2022,$ Crane sold all of the Windsor stock for $$271200.$ Crane Company should report a realized gain on the sale of stock in $2022$ of

$$13200.$

$$31200.$

$$30000.$

$$44400.$