Jennys Flower Shop, a sole proprietorship, had its building damaged in a hail storm in 2020. The fair market value of the building before the storm was $225,000. After the storm the fair market value was $185,000. Her basis in the property was $190,000. If Jenny receives $40,000 from the insurance company, but spends only $35,000 on repairs, what was the amount of gain or loss reported on her 2020 tax return, if any?