During the current year, Mrs. Mayhew received a used computer as a gift from her son for her personal use. The computer has a current fair market value of $350 and cost her son $850. He took $400 of depreciation deductions while it was used in his business. Mrs. Mayhew uses the computer for several years and then sells it for $200. What is the amount and type of gain or loss that Mrs. Mayhew recognizes on the sale?