Wilma does secretarial work out of her home. She purchased her own computer that she uses 2,250 hours for her work during the year; her children, however, also use the computer for 250 hours to do their homework. She paid $4,000 for the computer and had claimed $2,200 of depreciation on it when she sold it for $1,100. Determine the amount and type of her gain or loss realized on the sale of the computer.