Annie provides several business leads to Bobby that proved quite successful. In appreciation of the leads, Bobby gives Annie a $30,000 Cadillac (a car). Annie properly included the value of the Cadillac in her gross income. However, after two years of driving the Cadillac as her primary personal-use vehicle, Annie decides to sell it for $25,000. What is Annie's gain or loss when she sells the car? Annie has a realized and recognized loss of $5,000 O Annie has a realized gain of $25,000, but the gain is excluded because it is her principal car. O Annie has a realized and recognized gain of $25,000 O Annie has no realized gain or loss. O Annie has a realized loss of $5,000, but the loss is non-deductible (not recognized)