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Sue has 5,600 shares of Sony stock that have an adjusted basis of $37,520. She sold the 5,600 shares of stock for cash of $17,920,

Sue has 5,600 shares of Sony stock that have an adjusted basis of $37,520. She sold the 5,600 shares of stock for cash of $17,920, and she also received a piece of land as part of the proceeds. The land was valued at $23,000 and had an adjusted basis to the buyer of $13,800.

What is Sue's gain or loss on the sale of 5,600 shares of Sony stock?

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