Jane sold her art collection to a local gallery. Payment was arranged through a private annuity to Jane where she would receive $$65,000$ per year plus interest, for the remainder of Jane's life. At the time the annuity was created, Jane's life expectancy was $26$ more years. Unfortunately, Jane died four years later from an undiagnosed aneurism. Two months after Jane's death, the gallery sold the art collection to a private buyer for $$2,500,000.$

What is the art gallery's capital gain$/$loss on the sale?