Max was party to a cross-purchase, buy-sell agreement when he died and owned 100 shares of TKL Inc. All of the parties to the agreement were dealing at arm's length. The agreement specified that the surviving shareholders would purchase Max's shares for a fixed price of $40 per share. Charlie originally acquired the shares for $5 per share. At the time of Max's death, the actual value of share was $60. How much in capital gain per share would Max's final tax return show