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Sue has 5,300 shares of Sony stock that have an adjusted basis of $32,330. She sold the 5,300 shares of stock for cash of $13,780,

Sue has 5,300 shares of Sony stock that have an adjusted basis of $32,330. She sold the 5,300 shares of stock for cash of $13,780, and she also received a piece of land as part of the proceeds.

The land was valued at $21,500 and had an adjusted basis to the buyer of $12,900. What is Sue's gain or loss on the sale of 5,300 shares of Sony stock?

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