Nancy purchased 200 shares of New Castle common stock directly from the company for $25,000 on 7/12/2017. At the time of the purchase, New Castle had $600,000 of paid -in-capital. On 6/30/2018, she sold all or her New Castle common stock for $17,500. Nancy; a cash basis, calendar year taxpayer; is single. What is the amount and character (if any) of her tax deduction for 2018?