LO.4 Jasmine owned rental real estate that she sold to her tenant in an installment sale. Jasmine had acquired the property in 2000 for $400,000, had taken $178,000 of depreciation on it, and sold it for $210,000, receiving $25,000 immediately and the balance

(plus interest at a market rate) in equal payments of $18,500 for 10 years. What is the nature of the recognized gain or loss from this transaction?