XYZ$,$ a calendar$-$year corporation, had accumulated earnings and profits of $$5,000$ as of January $1$ of the current year. XYZ$$s earnings and profits for the year were $$8,000.$ During the year, XYZ distributed $10,000$ stock rights. The fair market value of each stock right was $$15.$ The corporation gave shareholders the option of receiving the stock rights or cash. No other dividends were paid during the year. Ms$.$ Y is a $10\%$ shareholder and elects to receive the stock rights. 

What is the amount of the distribution that is includible in Ms$.$ Y$$s current$-$year gross income?