Two months after Tom purchased Greenacre for $30,000, he died. The fair market value of Greenacre as of the date of Tom's death was $32,000. He left Greenacre to his son, Kevin. Since Kevin was the only beneficiary of the estate and there were no estate taxes due, the title to the property was transferred to Kevin within one month of Tom's death. Two weeks after receiving title to the property, Kevin sold Greenacre for $35,000. What is the amount and type of income that Kevin will report on the sale?

		$5,000 short-term capital gain.
		$5,000 long-term capital gain.
		$3,000 short-term capital gain.
		$3,000 long-term capital gain.