On July 25, 2016, Marilyn gives stock with a FMV of $7,500 and a basis of $5,000 to her nephew Darryl. Marilyn had purchased the stock on March 18, 2016. Darryl sold the stock on April 18, 2017 for $7,800. As a result of the sale, what will Darryl report on his 2017 tax return? $300 STCG