Samantha's grandmother purchased a property in 2000 for $85,000. She gave Samantha the property after she fell ill 5 years ago and the fair market value at that time was $70,000. Gift tax not included. Samantha is planning to sell the property for 90,000. Since the property was not well taken care of for years, Samantha was able to only sell it for $60,000. What is the realized gain or loss for this property? $5,000 gain $10,000 gain $10,000 loss $5,000 loss