Darryl received several acres of land from his mother as a gift. At the time of the gift, the land had a fair market value of $95,000. The mother's adjusted basis in the land was $105,000. Two years later, Darryl sold the land for $90,000. No events occurred that increased or decreased Darryl's basis in the land. What was Darryl's gain or loss on the sale of the land?