When Sally's dad, Kyle, died last year, she was named sole beneficiary of his investment portfolio in the form of a testamentary trust. She needed money for university and asked the trustee to liquidate $100$ shares with a current market value of $$75$ per share. When Kyle died, the shares were valued at $$62$ per share. What amount is Sally required to include in her taxable income for the year?

a$)$ $$0.$

b$)$ $$975.$

c$)$ $$650.$

d$)$ $$4,650.$