Tracy owns a nondepreciable capital asset held for investment. The asset was purchased for $ 250 comma 000 six years earlier and is now subject to a $ 75 comma 000 liability. During the current year, Tracy transfers the asset to Tim in exchange for $ 94 comma 000 cash and a new automobile with a $ 50 comma 000 FMV to be used by Tracy for personal use; Tim assumes the $ 75 comma 000 liability.

Requirement

Determine the amount of TracyTracy's LTCG or LTCL.
(Use parentheses or a minus sign to enter a loss.)

Tracy will realize a long-term capital gain or loss of ___.