Husband and Wife divorced on March 1, 20X1. Outside the scope of the divorce agreement, Wife transfers jewelry on January of 20X2 and a coin collection on April of 20X2. On the date of the transfer, the jewelry was worth $10,000 (wife's basis $8,000) and the coin collection was worth $10,000 (wife's basis $7,000). How much income does Wife have in X2 as a result of these two transfers? Select one:

a. $0 

b. $2,000 

c. $3,000 

d. $5,000 

e. None of the above