In January of the Current Year, Dora Made a Gift

In January of the current year, Dora made a gift of stock to her granddaughter. At the time of the gift, the stock was worth $15,000. Several months later in the same year after the gift, a $500 dividend was declared on the stock and paid to Dora's granddaughter. What amount must Dora's granddaughter include in her gross income for the current year?

A) $2,000
B) $15,000
C) $15,500
D) $2,500
E) None of the above