The adjusted basis of Dan's interest in D&PEnterprise at the end of2020, after allocation of his share of partnership income, was $35,000. This included his $19,000 share of partnership liabilities. The partnership had no unrealized receivables or substantially appreciated inventory items. On December31,2020, Dan sold his interest inD & PEnterprise to Joanne for $16,000. It was agreed that she would assume Dan's share of partnership liabilities. What is the amount of Dan's capital gain (loss)?