In 2018, Harold purchased a classic 'car that he planned to restore for $12,000. However, Harold is too busy to work on the car and he gives it to his daughter ulia in 2020. At this time, the fair market value of the car has declined to $10,000. Harold paid no gift tax on the transaction. Julia completes some of the restoration herself with out-of-pocket costs of $5,000. She later sells the car in 2023 for $30,000. What is Julia's recognized gain or loss on the sale of the car