For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income (i.e., is it realized and recognized for tax purposes?). (Leave no answers blank. Enter zero if applicable.)

b. Ben sold stock for $16,250 and paid a sales commission of $325. Ben purchased the stock several years ago for $6,500.

Economic Income	$
Amount included in Gross Income	$