Finch, Inc., purchases 1,000 shares of Bluebird Corporation stock on October 3, 2012, for $300,000. On December 12, 2012, Finch purchases an additional 750 shares of Bluebird stock for $210,000. According to market quotations, Bluebird stock is selling for $285 per share on December 31, 2012. Finch sells 500 shares of Bluebird stock on March 1, 2013, for $162,500.