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On June 1, 2012, Ben Rork sold 500 shares of Kul Corp. stock. Rork had received this stock on May 1, 2012, as a bequest from the estate of his uncle, who died on February 1, 2012. Rork’s basis was determined by reference to the stock’s fair market value on February 1, 2012. Rork’s holding period for this stock was