Eve is 67 and unmarried. She receives $12,000 a year in Social Security benefits and $20,000 from a taxable pension. She is in the 15% marginal tax bracket on her Federal income tax return. She claims the standard deduction. She is considering selling stock she has held for more than one year. Her cost of the stock is $6,000, and its fair market value is $13,000. She has no other gains or losses for the year. She has asked you to estimate the tax consequences of selling the stock?