of In November 2016, when his wife died, Thomas Dean left the Law firm he was working for and started his own practice so he could have more time to spend with his four children (ages 14, 16, 19, and 24 years old). The three younger children live at home with their father. Danny, Thomas Dean's 19-year-old son, graduated from high school a year ago and is currently working at a local golf course. Danny earned $17,000 in the current year. Thomas Dean's oldest daughter, Laura, is married and lives in town with her husband, Chad. Laura graduated from college two years ago and now works for a local advertising agency. On April 6. Thomas Dean sold a parcel of land he had held for investment to a real estate development firm for $75,000 He purchased the land three years earlier from his brother for $70,000. His brother had originally purchased the land for $74,000. On May 1, Thomas Dean purchased 1,000 shares in Genornics Ltd. for $10 per share. In December he was forced to sell all 1.000 shares at $8 per share to avoid a conflict of interest What is the NATURE/CHARACTER of the NET Gain or Loss