In June of 2016, Kevin inherits stock worth $125,000. During the year, he collects $6,500 in dividends

Question:

In June of 2016, Kevin inherits stock worth $125,000. During the year, he collects $6,500 in dividends from the stock. How much of these amounts, if any, should Kevin include in his gross income for 2016? $_________________ Why? ____________________________