question: is this payment realized income? what is the amounf to be included?

Required information (The following information applies to the questions displayed below.] Grady is a member of a large family and received the following payments this year. For each payment, determine whether the payment constitutes realized income and determine the amount of each payment Grady must include in his gross income. (Leave no answer blank. Enter zero if applicable.) b. One thousand shares of GM sto worth $192 per share inherited fro Grady's uncle. The uncle purchas shares for $43 each, and the shar worth $197 at year-end. Is this payment realized income? Amount to be included