2. Jenny is a sole proprietor. In April of this year, she sold equipment for $27,000 that was purchased four years ago for $26,000, with a current adjusted basis of $15,500. Later in the year, Jenny sold another piece of equipment for $5,500 that was purchased two years ago for $9,000, with a current adjusted basis of $8,200. What is the amount and character of Jenny's gain or loss