K sold 2,000 shares of a public company for $10,000. Before the sale, K owned 4,000 shares; an initial 2,000 were purchased for $2,000 and an additional 2,000 were purchased for $8,000 twenty days before the sale. What amount is to be reported in net income for tax purposes? (I have seen answers that is is $5,000 but that is not correct)