In March 2023, Pierre bought 100 shares of a listed stock for $10,000. In May 2023, Pierre sold this stock for its fair market value of $16,000 to the partnership of Rock, Bock & Clock. Pierre owned a one-third interest in this partnership. In Pierres 2023 tax return, what amount should be reported as a short-term capital gain as a result of this transaction?

Select one:

a.

$2,000

b.

$4,000

c.

$6,000

d.

$0