Individual taxpayer carried out the following transactions during 2021: He sold a building that he purchased in 2015 and generated a capital gain of $120,000. Sold his personal car that he bought in 2017 and generated a loss of $15,000. He sold some stock that he bought in 2014 and generated a $15,000 capital loss. On October 15, 2021, he sold some Puerto Rico Government bonds that he bought on February 1, 2021 and generated a capital loss of $5,000. Determine what is the net capital gain or loss generated by the taxpayer in 2021.