In the current year J gifted shares of a public corporation to her child who is 16 years old. The shares, that originally cost $15,000, had a market value of $20,000 at the time of the gift. Later in the same year, the child received an eligible dividend of $100 from the public corporation and then sold the shares for $25,000. What amount, if any, is included in J's net income for tax purposes in the year?