A taxpayer inherited 25 shares of XYZ stock from his father in 2001. The stock had cost $2,500 but was worth $3,000 at the date of the father's death. No estate tax return was filed. If the stock is sold for $2,800 in 2016, the taxpayer recognizes a $____________ gain/(loss) (if a loss, use parenthesis in your answer, if a gain do not).