During the current year, BDI Corporation sells a tract of land for $105,000. The sale is made to Selena, BDI Corporation's sole shareholder. BDI Corporation originally purchased the land five years earlier for $130,000. Read the requirements. Requirement a. What is the amount of gain or loss that BDI Corporation will recognize on the sale during the current year? First, calculate the gain or loss realized and then calculate the gain or loss recognized in the current year. (For a gain or loss with a zero value, enter $0 and select N/A.) Gain or loss realized Gain or loss recognized Amount Gain or loss