Vaccines Corporation sold equipment used in its business to its sole shareholder Clancy Yarrow for $10,000. On the date of the sale, the fair market value of the equipment was $15,000 and Clancy's adjusted basis in his Vaccines Corporation stock was $12,000. What amount of the transfer is considered to be a dividend to Clancy?

$20,000

$5,000

$2,000

$0