Grady is a member of a large family and received the following payments this year. For each payment, determine whether the payment constitutes realized income and determine the amount of each payment Grady must include in his gross income.

Note: Leave no answer blank. Enter zero if applicable.

b$.$ One thousand shares of GM stock worth $$204$ per share inherited from Grady's uncle. The uncle purchased the shares for $$46$ each, and the shares are worth $$209$ per share at year$-$end.