On December 1, Allison reviews her investment portfolio and finds out that she has had a very profitable year. To offset some of her gains, Allison sells 100 shares of Little Bear Corporation for $10,000. She purchased those shares for $15,000 two years earlier. On December 25 of the same year, Allison reads a newspaper article indicating that the price of Little Bear Corporation is expected to increase substantially. Second-guessing the wisdom of selling her previous shares of Little Bear stock, she purchases 100 shares of Little Bear Corporation for $8,000. What are the tax consequences to Allison this year