Wylie and Wynonna divorced this year. As part of the divorce settlement, Wylie received 20,000 shares of stock which Wynonna purchased 3 years ago for $40,000. At the time of the divorce settlement the shares were valued at $60,000. Ten months after the settlement, Wylie sells the shares for $70,000. What are the tax implications to Wylie? A. $10,000 long-term capital gain B. $30,000 long-term capital gain C. $30,000 short-term capital gain D. $10,000 short-term capital gain