Ned Stark died on February 16, 2018, leaving GBS Corporation stock to his son, Bran. Ned purchased the stock for $30,000 on November 22, 2017, and the fair market value on the date of his death was $38,000. Bran received the stock on April 26, 2018, when the value was $43,000. On June 23, 2018, Bran sold the stock for $44,000. Does he have short-term or long-term capital gain or loss and how much?