Alicia owns 100 shares of Gutierrez common stock with a basis of $15,000 and a $40,000 FMV. She receives 100 stock rights with a total FMV of $20,000. Alicia decides to sell the stock rights for $25,000. What is her gain or loss on the sale of the stock rights? O $0 gain or loss O $1,000 gain O $3,000 gain O $4,000 gain