This Year Ann Has the Following Stock Transactions

This year Ann has the following stock transactions. What amount is included in her gross income if Ann paid a $200 selling commission for each sale? \begin{array}{c}\begin{array}{c}\\ \underline{\text { Shares }} \\100 \\200 \\500\end{array}\begin{array}{c}\\ \underline{\text { Firm}}\\\text {IBM}\\\text {ATT}\\\text {Dell}\\end{array}\begin{array}{c}\text { Total}\\ \underline{\text { Purchase price}}\\ \$ 5,000 \\7,500\\12,500\end{array}\begin{array}{c}\\ \underline{\text {Sales price}}\\\\9,500 \\13,000\end{array}\begin{array}{c}\text { Value} \\\underline{\text { at year end }}\\\$ 7,000\\\\\\\end{array}\end{array}