Brooke inherited a mountain cottage from her grandmother. The cottage was worth $66,000 at the time and had a basis to the grandmother of $44,000. Estate taxes of $13,200 were paid. After one summer, it was clear that Brooke would be unable to use the cottage enough to justify keeping it, and she sold it for $60,000. How much is Brooke's gain or loss on the sale? a. $0 b. $16,000 c. ($6,000) d. $22,800