Sharon, a single TP$,$ received a political button collection as a gift from her mother Louise. The collection had been held for investment. Louise's adjusted basis was $$5000$ and the fair market value on the date of the gift was $$8000.$ Louise had held the collection for $3$years. Sharon decided she was not interested in the collection and sold it to a neighbor six months later for $$10000.$ What is her recognized gain or loss and $($assuming it is a capital asset$)$ What is the nature of the gain: long$-$ term or short$-$term $?$ what is the maximum tax rate that will apply to the gain? Sharon's AGI without considering the sale is $$13000$ and her marginal rate is $22\%$