FIVE YEARS AGO, FIFTH DIMESNION CORPORATION PURCHASED LAND COSTING $10,000 AND USED IT IN THE BUSINESS. MARILYN IS A 75% SHAREHOLDER IN DIMENSION CORPORATION. IN THE CURRENT, YEAR FIFTH DIMENSION SELLS THE LAND TO MARILY FOR 6,000. 3 YEARS LATER SHE SELLS THE LAND FOR $9000 TO AN UNRELATED PARTY. WITH THE KNOWLEDGE THE LOSS ON A SALE TO A RELATED PARTY IS NOT ALLOWED BUT IS USED TO OFFSET GAIN ON A FUTURE DISPOSAL. HOW MUCH WILL MARILYN GAIN OR LOSS BE ON THE SALE TO THE UNRELATED PARTY

0 GAIN OR LOSS

1000 LOSS

3000 GAIN

9000 GAIN