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Robin purchased 1 0 , 0 0 0 shares of RCM Inc. five years ago for $ 1 0 0 , 0 0 0 .

Robin purchased 10,000 shares of RCM Inc. five years ago for $100,000. She just gave those shares to her son, Seth. The value of the 10,000 shares of stock, as of the date of the gift, was $60,000. Which of the following statements is true?

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