Kim contributes property with a FMV of 25,000 and basis of $100,000 in exchange for 100% of 1244 stock in a 351 transaction; determine Kim's basis in the stock at formation date

Kim sells her 1244 stock 10 years later; determine Kim's loss and the character of the loss (capital vs. ordinary) on the sale under the following 2 scenarios:

Kim sells the stock for $30,000

Kim sells the stock for $20,000