This year Ryan Gosling purchased 1,000 shares of Necrotising Fasciitis common stock for $12 per share. At year-end the Necrotising Fasciitis shares were worth $32 per share. What amount must Ryan Gosling include in income this year?

A.$32,000

B.$12,000

C.$22,000

D.Ryan Gosling can deduct $12,000 because his cost is a return of capital.

E.None of the above - Ryan Gosling has not realized any gain