In 2016, Susan Christian transferred a machine with a fair market value of \(\$ 30,000\) and an adjusted basis of \(\$ 40,000\) to JPC Corporation in return for 60 shares of stock. The stock qualified as Code Sec. 1244 stock and the transfer qualified under Code Sec. 351. In 2018, JPC Corporation liquidated due to bankruptcy and Susan's stock became worthless. What is Susan's tax position in 2018?