On April 2, 2013, Molly purchased a sapphire necklace for $10,000. On June 20, 2021 Molly gives the necklace to her daughter, Dana, as a birthday present when the fair market value of the necklace is $20,000. Dana sells the necklace to a friend for $15,000 on July 5, 2021. a What are the tax consequences for Dana? Dana has a short-term gain of $5,000. Dana has a long-term gain of $5,000. Dana has a long-term gain of $10,000. Dana has a short-term gain of $10,000