At the end of last year, Cynthia, a 20 percent partner in the five-person CYG partnership, has an outside basis of $36,000, including her $24,000 share of CYG debt. On January 1 of the current year, Cynthia sells her partnership interest to Roger for a cash payment of $25,500 and the assumption of her share of CYG's debt. CYG has no hot assets. What is the amount and character of Cynthia's recognized gain or loss on the sale