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In the current year K gifted shares of a public corporation to his spouse. The shares, that originally cost $ 1 0 , 0 0

 In the current year K gifted shares of a public corporation to his spouse. The shares, that originally cost $10,000, had a value of $15,000 at the time of the gift. During the year, Ks spouse received an eligible dividend of $200 from the public corporation. What amount, if any, is included in Ks net income for tax purposes in the current year?

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