Dennis sold a truck used in his business for $60,000. He had purchased the truck 3 years ago for $50,000 and has claimed depreciation deductions of $15,000 so far. In addition to this, Dennis sold Stock A (long-term) for a loss of $15,000 and a stamp collection (long-term) for a gain of $20,000. What is the amount and character of Dennis' gains (losses) for the current year?