A taxpayer bought a rental property in Year 1 for $150,000. For Years 1 and 2 the following was reported: Year Property (loss) AGI 1 $ (15,000) $ 100,000 2 (10,000) 140,000 In Year 3, the property was sold for $175,000. The taxpayer did not actively participate in the rental activity in any of the three years. What amount of gain or loss, if any, is reported on the taxpayer's Year 3 tax return as a result of the sale