Mark and Mary have been married for 12 years and have no children. They are getting divorced on January 1, 2020. Mark comes to you for tax planning advice. Mary has offered Mark the choice of one of the following alternatives as part of the divorce settlement:

Option 1: Mary will give Mark stock (FMV = $50,000, AB = $5,000); or

Option 2: Mary will pay Mark $2,000/month alimony until Mark finishes graduate school and can secure full-time employment (approx. 25 months).

If Mark elects the stock and years later sells the stock for $50,000, what is Marks gross income (recognized gain) from the sale of the stock?