In $2017,$ Taxpayer $")$ sold $100$ shares of $x$ corporation stock to $T^{\text{'}}\text{'}$s son $S("$S$")$ for $$50,000.$ T$\text{'}$s adjusted basis in the $100$ shares of $x$ stock was $$70,000.$ In $2022,S$ sold the same $100$ shares of $x$ stock to $D,$ who was not related to $S,$ for $$65,000.$ How much income, gain or loss, if any, does S recognize on the sale in $2022?$