Carla received 500 shares of stock as a gift from her grandmother, Eve. Eve purchased the stock six years ago for $100,000. Carla received the stock from Eve eight months ago, when the fair market value was $60,000, and she sold the stock this week for $90,000. What is the amount of Carla's gain or loss, if any, from the sale of the stock?

$40,000 loss

$10,000 loss

$30,000 gain

no gain or loss