In March 2013, Lou Cole bought 100 shares of a listed stock
for $10,000. In May 2013, Cole sold this stock for its fair market
value of $16,000 to the partnership of Rook, Cole & Clive. Cole
owned a one-third interest in this partnership. In Cole’s 2013 tax
return, what amount should be reported as short-term capital
gain as a result of this transaction?