19. A taxpayer received 25 shares of ABC stock as a gift. The donor's basis in the stock was $2,500, and the market value of the stock at the time of the gift was $3,000. No gift tax was paid. If the stock is sold for $2,800, the taxpayer recognizes a $____________. (if a loss, put in parentheses)

19A.Indirect ownership of stock, such as stock owned by one's spouse, is known as ____________ ownership. (one word)