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Shen purchased corporate stock for $160,450 on April 10, 2019. On July 14, 2021, when the stock was worth $96,270, Shen died and his son,

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Shen purchased corporate stock for $160,450 on April 10, 2019. On July 14, 2021, when the stock was worth $96,270, Shen died and his son, Mijo, inherited the stock. Mijo sold the stock for $112,315 on November 12, 2021. What is the amount and character of Mijo's gain or loss? He has a $

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