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On January 1 , 2 0 2 3 Bruce gifts Barbara some shares of Wayne Enterprise stock. He's owned the stock for years and has

On January 1,2023 Bruce gifts Barbara some shares of Wayne Enterprise stock. He's owned the stock for years and has a basis in the stock of $50,000, the value at the time of the gift is $10,000. If Barbara later sells the stock on January 12024 for $6,000 what is her gain?
Group of answer choices
$44,000 Long-term capital loss
$4,000 Short-term capital loss
$44,000 Short-term capital loss
Zero - there is no realized gain or loss
$4,000 Long-term capital loss

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