Joe and Kamala decided to liquidate Democratic Corporation. Immediately before the liquidation, Democratic had the following tax accounting balance sheet: Adjusted Basis FMV Appreciation/(Decline in Value) Cash $500,000 $500,000 Building 300,000 600,000 300,000 Land 500,000 400,000 (100,000) Total $1,300,000 $1,500,000 $ 200,000 Under the terms of the agreement, Joe will receive the $500,000 cash in exchange for his 1/3 interest in Pennsylvania. Joe's tax basis in his Democratic stock is $100,000. Kamala will receive the building and land in exchange for her 2/3 interest in Democratic. Her tax basis in Democratic stock is also $100,000. What amount of gain or loss does, if any does Kamala recognize in the complete liquidation of Democratic? (Enter a gain as a positive number and a loss as a negative number)