On graduation day, Grandpa gives Anne Marie 500 shares of Cooperstown Corporation as a gift. The shares are selling for $30 per share on the date of the gift (a fair market value of $15,000). Grandpa paid $4,000 for them ten years earlier. Assuming that there isn't any gift tax, what is Anne Marie's gain when she sells the shares for $18,000? Group of answer choices $18,000 $0 $3,000 $14,000