Two years ago, Isabella purchased 100 shares of CVC, Inc. for $15,000. Unfortunately, the value of the shares has dropped to $10,000. Isabella's daughter, Shea, was heading off to college, and Isabella was tired of waiting for a return on the stock. Isabella gave the stock to Shea when it was worth $10,000 to help fund Shea's education. If Shea sells the shares for $12,000 three months after the transfer, what is the amount and character of her gain or loss?