On june 7 and 8, 2018, the Danes held a garage sale to dispose of unwanted furniture, appliances, books, bicycles, clothes, and one boat (including trailer). The estimated basis of the items sold is $25,500. All assets were used by the Danes for personal purposes.

Proceeds from garage sale: $9,200.

If there is any, what is the gain to be reported on a tax return?