Olabisi sells property with an adjusted basis of $26,000 to an offspring for $18,000. The offspring subsequently sells the property to a sibling for $18,000. Two years later, the sibling sells the property to Ceilidh, an unrelated party, for $28,000. What is the sibling's recognized gain or loss on the sale of the property? a. $(8,000) b. $8,000 c. $10,000 d. $0 e. $6,000