Beth received stock (FMV on date of gift = $100,000) as a gift from her mother. Beth's mother's basis in the stock was $125,000 at the time of the gift. No gift tax was paid. Assume that a year after Beth was gifted the stock, Beth sold the stock to an unrelated party in exchange for $75,000 cash plus stock worth $75,000. What is Beth's recognized gain or loss on the sale of the stock? 2 of 10