Janes's father, who died on January 10, 2022, owned stock in Toyota Motor  Company. He originally acquired 300 shares in 2003 at a total cost of $30 per share. He  made a gift of 100 shares of this stock to Jane on her wedding day which was August 10, 2019. On that date, the stock had a fair market value of $43 per share. Jane  inherited the remaining 200 shares from her father. On January 10, 2022, the fair market value of the stock was $32 per share. Jane sold all 300 shares of the stock for $27 per  share, with a total sales commission of $120 on February 23, 2020. What is the amount  and character of Jane's gain or loss from the disposition of the stock?