Prior to TD 2004/22, Pinder Ltd announces an off-market buyback to its shareholders at $15 per share. Of the $15, $10 was a fully franked dividend and the capital component was $5. The market price for Pinder Ltd is $20 per share. Susan owns one share in Pinder Ltd which she had bought 3 years ago at $10. Pinder Ltds tax rate is 30% and Susans personal tax rate is 40%. If Susan decides to participate in the buyback, what is her gain/loss relative to selling shares in the exchange at the market price of $20, based only on the information above? (round to the nearest two decimal places)