What is the amount and character of mikaylas gain from this, Financial Management

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What is the amount and character of mikaylas gain from this

Diane purchased a necklace for $200 in 1972. In 2014, Diane gave the necklace to her granddaughter, Mikayla. At the time of the gift, the necklace had an appraised value of $1,000. In 2016, Mikayla sold the necklace for $1,400. What is the amount and character of Mikayla's gain from this sale?

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Financial Management: What is the amount and character of mikaylas gain from this

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