Martha uses the cash basis method of accounting in her CPA practice. In the current year she performed services in connection with the formation of a corporation and received stock with a value of $6,000 for her services. By the end of the year, the value of the stock had decreased to $4,000, but she did not sell it. In the current year how much gross income must Martha recognize? $0. $2,000. $4,000. $6,000. $10,000.