Teddy owns 100 percent of Yaupon, corp, an s corporation. Teddy has a $180000 stock basis on January 1. This year, Yaupon reports an ordinary loss ($350000) and Teddy lends Yaupob $120000 to provide working capital. The loan is secured by a note from hairpin. Next year, Yaupon reports ordinary income of $100000 and repays the note. How much long-term capital gain will Teddy report next year from the loan repayment