Trixie owns a nondepreciable capital asset held for investment The asset was purchased for $225,000 six years earlier and is now subject to a $25,000 liability. During the current year, Trixie transfers the asset to Todd in exchange for $125,000 cash and a new automobile with a $35,000 FMV to be used by Trixie for personal use; Todd assumes the $25,000 liability Requirement Determine the amount of Trixie's LTCG or LTCL Trixie will realize a long-term capital of S