13 Tami has a real estate asset used in her business. She exchanges it for a like-kind asset owned by Olivia. The basis of Tami's asset is $85,000, and she gives Olivia $25,000 cash plus the asset in exchange for Olivia's asset, which is worth $56,000. Olivia's basis in her original asset is $35,000. What is Olivia's gain or loss