Sara Loy is a member of a 4 person equal partnership. Sara is unrelated to the other partners. In the current year, Sara sold 100 shares of a listed stock to the partnership for the stock's FMV of $20,000. Sara's basis for this stock, which was purchased 15 years ago, was $14,000. Sara's recognized gain on the sale of stock was a. 0 b. 1,500 c. 4,500 d. 6,000