Jill and Jack form JJ Partnership. Jill transfers $100$ shares Microsoft stock into the partnership in exchange for a $1/2$ capital and profits interest. Each Microsoft share has a FMV of $$215$ dollars on the day of the exchange. Jill's tax basis in the stock is $$25$ per share and it was purchased $3$ years ago. Jack transfers real estate held for investment into the partnership for a $1/2$ capital and profits interest. The real estate Jack transfers has a FMV of $$21,500$ with a tax basis of $$25,000.$ It was purchased three years ago. Four years after formation the partnership distributes $25$ of its Microsoft shares to Jack. At the time of the distribution the FMV of the Microsoft stock is $$500$ per share and Jack's outside basis is $$30,000.$ After the distribution Jill's net unrealized section $737$ gain will be:

$$4,750$

$$14,250$

$$15,500$

$$19,000$