John and Susan are considering gifting stock to Ellen to make sure that she stays on her feet while trying to get her career established. Theyve decided to gift the Magellan Health Services fund. The original cost basis of the fund is $59,000. Assume that the fair market value of the fund on the date of the gift is $60,000. Ellen is very grateful, as she can certainly use the money. The fund does very well, and she decides to sell the fund six months later, and receives $72,000. What is the amount and nature (short- or long-term) of the gain or loss resulting from the sale?