Jessie sold a building for $200,000. She bought the building five years ago for $195,000. She used the building in her business and took total depreciation deductions of $105,000 associated with the building. In addition, Jessie sold a parcel of land which she also held for use in her business for $90,000. She had bought the land 4 years ago for $45,000. What is the amount of Jessie's net section 1231 gain or loss? (Please enter a gain as a positive number and a loss as a negative number)