Wilma did secretarial work out of her home. She purchased her own computer that she used for 2,250 hours during the year; her children, however, also used the computer for their homework, for a total of 250 hours. She paid $4,000 for the computer and had claimed $2,200 of depreciation on it when she sold it for

$1,100.What is the amount and type of her gain or loss realized on the sale of the computer?

AppendixLO1