Jake is a sole shareholder in Sushi Corporation. 15 months ago, Jake transferred an equipment with a FMV of $3,000 and an Adjusted Basis of $5,000 to Sushi. In the current year, Sushi adopted a liquidation plan and sold the equipment, which had a new FMV of $2,500 on the distribution date. The equipment was never used in the business. How should Sushi Corporation treat the sale of the equipment for tax purposes