owns a nondepreciable capital asset held for investment. The asset was purchased for

$ 250 comma 000$250,000

six years earlier and is now subject to a

$ 75 comma 000$75,000

liability. During the current year,

TracyTracy

transfers the asset to

TimTim

in exchange for

$ 94 comma 000$94,000

cash and a new automobile with a

$ 50 comma 000$50,000

FMV to be used by

TracyTracy

for personal use;

TimTim

assumes the

$ 75 comma 000$75,000

liability.

Requirement

Determine the amount of

TracyTracy's

LTCG

or

LTCL.

(Use parentheses or a minus sign to enter a loss.)

Tracy will realize a long-term capital gain or loss of

.