Terry Thompson, who meets all the requirements of Section 1237, sells five lots during 2017 at a gain of \(\$ 30,000\). During 2018 , he sells the sixth lot (basis \(\$ 5,000\) ) at a selling price of \(\$ 20,000\) and incurs \(\$ 300\) in selling expenses. What is the nature of Terry's 2018 income from this transaction?