Scranton Inc. is a CCPC with no eligible RDTOH balance. All Scranton Inc.'s income qualifies for the small business deduction. It has 100,000 shares outstanding, all of which were issued by Scranton from treasury at a price of $8.00 per share. Nellie Ward owns 10,000 of these shares which she acquired at a cost of $6.00 per share. During 2020, the company redeems Nellie's shares at a price of $10.00 per share. REQUIRED: What is the addition to Nellie's Net Income for Tax because of Scranton Inc.'s redemption of Nellie's shares as described above? Show your calculations