Sheetal is a sole proprietor who has some outstanding recelvables to sell. The receivables have a $$17,500$ FMV and a basis of $$11,000.$ Sheetal sells the receivables for $$13,500.$ What gain or loss is recognized on the sale?

Multiple Choice

$$ $$4,000$ capital loss

$$ $$4,000$ ordinary loss

$$ $$2,500$ capital gain

$$

$$ $$2,500$ ordinary gain