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Marie bought stock in February, but suddenly died in August. Jake inherited stock from Marie when she died. Her basis in the stock was $10,000

Marie bought stock in February, but suddenly died in August. Jake inherited stock from Marie when she died. Her basis in the stock was $10,000 and it had a value on the date of her death of $9,000. Jake sold the stock in December of the same year for $12,000. What is Jake's recognized capital gain or loss?

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