Lewis owns 200 shares of stock in Modlin Corporation. His adjusted basis for the stock is $184,500. On December 15, 2017, he sells the stock for $173,000. He purchases 200 shares of Modlin Corporation stock on January 8, 2018, for $173,000. (If no gain or loss is recognized, select "No gain/loss".)

A. What are Lewis's realized and recognized gain or loss on the sale?

I know the realized loss for this is -11500

but what is the no gain/loss