On May 9, 2021, Calvin acquired 650 shares of stock in Hobbes Corporation, a new startup company, for $155,100. Calvin acquired the stock directly from Hobbes, and it is classified as 1244 stock (at the time Calvin acquired his stock, the corporation had $900,000 of paid-in capital). On January 15, 2023, Calvin sold all of his Hobbes stock for $15,510. Assume that Calvin is single