14 During her working years, Billie ran an antique sales and appraisal service that was very successful in the local community. When she retired, she kept some of the display cases in order to display her own collections in her home. The display cases were originally purchased for the business at a cost of $15,000 and were fully depreciated by the time Bilie retired. Billie died last month, and the display cases were valued in her estate at $7,000. If Billie's daughter, Kelly, inherits the display cases, and sells them for $9,500 two months after Bille's death, what is the capital gain tax treatment on the sale? (Dollar Value and Capital Gain/loss type)