Six years ago, Sadie who is married filing jointly, contributed equipment with a basis of $100,000 and FMV of $65,000 in exchange for all of the corporations stock. No special elections were made. The corporation is a qualifying small business stock. This year Sadie sells the stock for $42,000. As a result the total amount and character of thr recognized loss is what?

(how much ordinary/capital loss)

will thumbs up for quick and correct response

thanks