27. LO.7 Samuel sold 1,000 shares of his stock in Maroon, Inc., an S corporation. He sold the stock for $15,700 after he had owned it for six years. Samuel had paid $141,250 for the stock, which was issued under § 1244. Samuel is married and separately owns the 1,000 shares. Determine the appropriate Federal income tax treatment of any gain or loss on the stock sale.