Izzy is an employee of Kosmo's Kustom Kars, Inc. The company rebuilds classic automobiles for resale. Last year, Izzy bought a rebuilt 1957 Thunderbird for $15,000 from the company. A car like Izzy's Thunderbird generally sells for $28,000. On December 20 of the current year, Izzy receives an offer of $25,000 for the car. What are the tax results if Izzy completes the sale?