During his working years, Trevor ran a construction business that was very successful in the local community. When he retired, he kept one of the front-end loaders to use on his large estate. The front-end loader was originally purchased for the business for $145,000, and Trevor had taken $100,000 of depreciation by the time he retired. Trevor died last month, and the front-end loader was valued in his estate at $58,000. If Trevor's daughter, Ava, inherits the front-end loader and sells it for $59,000 two months after Trevor's death, what is the income tax treatment on the sale?