[单选题]
In Year 3, Fay sold 100 shares of Gym Co. stock to her son, Martin, for USD11,000. Fay had paid USD15,000 for the stock in Year 1. Subsequently in Year 3, Martin sold the stock to an unrelated third party for USD16,000.What amount of gain from the sale of the stock to the third party should Martin report on his Year 3 income tax return?
A .USD1,000
B .USD0
C .USD4,000
D .USD5,000
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