On June 1, 2016, Ann received 2,000 shares of restricted stock from her employer, Independence Corporation, when the share price was $10 per share. The company does not require any payment by Ann for the stock.

On June 1, 2019, Ann's restricted shares vested, when the market price was $14 per share. On June 3, 2020, Ann sold all of the stock when the market price was $16 per share. Ann made a Section 83(b) election. What is the amount of Ann's gain or loss on the sale in 2020?