In March, Gary Parker started a new career as a real estate agent. He established Gary Parker Company, LLC on March 11 and began seeking clients. He listed his first property on March 21, and closed his first sale on April 9. Gary used his SUV, purchased three years ago and previously used for personal purposes, as his business auto. Once he began business as a real estate agent, he used the vehicle 100 percent for business purposes. Gary purchased the SUV three years ago for $54,000. At the date he started his real estate practice, it was worth approximately $28,000. In the next year, Gary sells the SUV for $20,000. How much gain or loss will Gary recognize for tax purposes in connection with the sale of the vehicle next year? [For your answer, please use whole number, enter a positive number for a gain, a negative number for a loss, and ignore the dollar sign and the comma.]