Hank owns a gym called Ultimate Fitness. During the past year, Hank sold his facility to purchase a larger building with a parking lot. He received sales proceeds of $125,000 from the buyer. He paid a sales commission to his broker of $6,500. The building had an original cost of $105,500 and had accumulated depreciation for tax purposes of $15,825. What is Hank's realized gain or loss on the sale