During 2020, Tom sold GM stock for $32,200. The stock was purchased 4 years ago for $45,080. Tom also sold Ford Motor Company bonds for $112,700. The bonds were purchased 2 months ago for $95,795. Home Depot stock, purchased 2 years ago for $3,220, was sold by Tom for $4,830. Calculate Tom's net gain or loss, and indicate the nature of the gain or loss.