Metro Corp. traded machine A for machine B. Metro originally purchased machine A for $50,000 and machine As adjusted basis was $25,000 at the time of the exchange. The fair market value of machine A is $43,000 and Metro trades machine A for machine B valued at $40,000 and $3,000 cash. Machine A and machine B are like-kind property. The exchange qualifies as a like-kind exchange. What is Metros recognized gain or loss?