On July $3,2023,$ Noriko purchases $1$ share of Acme Corporation stock for

$$1,405.$

On December $31,2013,$ the value of Noriko's $1$ share in Acme

Corporation stock is worth $$238,375.$

Noriko does not sell her $1$ share of Acme corporation stock, but its value

goes up dramatically in $2023.$

How much taxable income, if any, does Noriko have in $2023$ based on

the substantial increase in value of the $1$ share of Acme corporation

stock between the date she purchased the stock and its value on the

last day of the tax year?