Kay Shea owns a 55% interest in the capital and profits of Dexter Communications, a partnership. In 2013, Kay sold an oriental lamp to Dexter for $5,000. Kay bought this lamp in 2007 for her personal use at a cost of $1,000 and had used the lamp continuously in her home until the lamp was sold to Dexter. Dexter purchased the lamp as an investment. What is Kay’s reportable gain in 2013 on the sale of the lamp to Dexter?