On July 1, 2007, Lila Perl paid $90,000 for 450 shares of
Janis Corp. common stock. Lila received a nontaxable stock
dividend of 50 new common shares in August 2012. On December
20, 2012, Lila sold the 50 new shares for $11,000. How much
should Lila report in her 2012 return as long-term capital gain?