Roger inherited 100 shares of periwinkle stock when his mother, emily, died. emily had acquired the stock for a total of $60,000 on november 15, 2015. she died on august 10, 2019, and the shares were worth a total of $55,000 at that time. roger sold the shares for $36,000 on december 22, 2019. how much gain or loss does roger recognize? what is the nature of that gain or loss?