As a result of the income she generated from her on-campus job, Anh found herself with a small amount of disposable income. In early 2013, she took $ 1,000 of her disposable income and purchased shares in Jefferson Realty Trust, a real estate investment trust (REIT) for which shares are traded on a major U. S. stock exchange. In late 2013, she realized she needed to purchase some holiday presents for her friends, including her previously mentioned significant other, and sold all her shares in the REIT for a gain of almost $ 800. She sold the REIT prior to the trust paying any dividends. What is the U. S. treatment of Anh’s gain on the sale of the REIT shares?