Anne owned 1,000 shares of Oswego Corporation. Anne had purchased the stock in 1996 at $100 per share. Pursuant to Oswego's plan of complete liquidation, Anne received land with a fair market value of $75,000 and an adjusted basis to Oswego of $50,000 on December 1, 2014, and she received $50,000 cash on January 15, 2015. The distributions resulted in complete liquidation of Oswego Corporation. What is the amount of Anne's long-term capital gain for 2014 and 2015?