In Year 3, Fay sold 100 shares of Gym Co stock to her son, Martin, for $11,000. Fay had paid $15,000 for the stock in Year 1. Subsequently in Year 3, Martin sold the stock to an unrelated third party for $19,000. What amount of gain from the sale of the stock to the third party should Martin report on his Year 3 income tax return. (Points : 4) $0 $1,000 $4,000 $5,000