Jasmine owned rental real estate that she sold to her tenant in an installment sale. Jasmine acquired the property in 2003 for $400,000; took $178,000 of depreciation on it; and sold it for $210,000, receiving $25,000 immediately and the balance (plus interest at a market rate) in equal payments of $18,500 for 10 years. What is the nature of the recognized gain or loss from this transaction?