On January 15 of the current year Kreutzer, an individual, inherited from Gladstone shares of stock worth $25,000. Gladstone had purchased the shares in June of the previous year for $20,000, and the shares were worth $23,000 at Gladstone's date of death. The executor of Gladstone's estate did not elect to use the alternate valuation date. In March of the current year, Kreutzer sold the shares for $27,000. As a result of the sale, what will be the amount and type of gain reported by Kreutzer