Soothes originally sold her home for $92,000. At that time, her adjusted basis in the home was $95,000. Five years later, she repossessed the home when the balance of the note was $87,000. She resold it within one year for $100,000. Original sale expenses were $2,900. She incurred $1,100 for improvement prior to the resale. What is coroner's recomputed gain?