Shennel owns 65 percent of Tower Corporation. In 2017, Shennel contributed property with an adjusted basis of \(\$ 25,000\) and a fair market value of \(\$ 10,000\) to Tower as a contribution to capital. In 2018, Tower adopted a plan of complete liquidation and distributed this same property back to Shennel in exchange for her stock. At the time of distribution, the property had a basis of \(\$ 10,000\) and a fair market value of \(\$ 5,000\). What amount of loss is recognized by Tower Corporation on the distribution and what is Shennel's basis for the property she receives?