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Juno purchased stock for $3,000 on July 8, 2017. She gifted the stock to Roy on January 7, 2021, at which point it was worth

Juno purchased stock for $3,000 on July 8, 2017. She gifted the stock to Roy on January 7, 2021, at which point it was worth $5,500. Roy sold the stock on December 8, 2021 for $5,200. What gain or loss related to the sale will Roy have to reflect on his 2021 federal income tax return?

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