As a graduation present Bill Brooks received 1000 shares of stock from his aunt.Th stock has a fair market value of $25,000 at the time of the gift. The aunt's adjusted basis in the stockatthe time of the gift was $30,000. A gift tax of $2,800 was paid by the aunt. Bill sold the stock in the following year for $29,000. What is Bill's gainor loss on the sale?