Paragraph Styles Q1: Cavin sells stock three years after he received it as a lump sum distribution from a qualified stock bonus plan. His company had taken $31,000 tax deduction because of the stock contribution to him. When the stock was distributed, he had a net unrealized appreciation (NUA) of $9,500. The fair market value of the stock and the sales price at the time of sale was $56,000. How much of the sale price will be subject to long-term capital gain treatment