An individual taxpayer sells stock with a basis of \\( \\$ 11,000 \\) to her brother for \\( \\$ 7,600 \\). The value of the stock 30 days prior to the sale is \\( \\$ 9,600 \\). The taxpayer has no other capital asset transactions during the year. What amount, if any, can the taxpayer deduct on her tax return for the loss sustained? \\( \\$ 0 \\) \\( \\$ 1,400 \\) \\( \\$ 3,000 \\) \\( \\$ 3,400 \\)