Jerry owns two lots of the same stock: the first lot of 100 shares was purchased five years ago for $10,000 and the second lot of 50 shares was purchased two years ago for $8,000. He wants to sell 60 shares and expects to receive $10,000. If Jerry can specifically identify the shares sold, what is the MINIMUM gain he must recognize? $1,000 No gain or loss $3,000 $4,000