GGI (CCPC) granted Ramshika an option to purchase 1,200 shares of its stock at a price of $37/share in February 2021. At the time the options were granted, the FMV of the shares was $40 each. In July 2022, when the shares were trading at $45/share, Ramshika exercised all the options. In 2023, Ramshika transferred ownership of the shares to her 16-year-old daughter, Roma, so she could save any future dividend income for her future university tuition or sell them for a profit. The FMV of the shares at this time grew to $50/share. Roma received a $2,000 non-eligible dividend in 2023 and she continues to own the shares as of December 31, 2023. How much is the net capital gain for only Rashmika?