Eli inherited stock in 2015 from his father. Eli's father's AB was $100,000 at the time of death, and the FMV of the stock on the date of death was $750,000 (no alternate valuation date was used). In 2017, Eli sold the stock to his sister, Sara. What is Sara's recognized gain or loss if Sara purchased the stock from Eli for $700,000 and later sold the stock for $900,000