In 2020, Ivana received a vacant parcel of land from her uncle as a gift. Ivanas uncle purchased the land in 2005 for $15,000, and at the time of the gift, the land had a fair market value of $13,000. Ivana did not have any other events that increased or decreased her basis in the gift after she received it. What is her gain if she sold her property for $17,000?

• A.$4,000 gain.

• B.$3,000 gain.

• C.$2,000 gain.

• D.$0 gain.