Jane Rembrandt is an accountant. She accepted shares of a client's common stock in lieu of payment for services that she had rendered to the company. The stock had a fair value of $8,000. The value of services was $9,000. After receipt, the stock appreciated and Jane sold the stock for $8,600. All of these transactions occurred in the same year. What is the type and amount of income reported by Jane? Consider Section 351 implications