Rebekah sold furniture that she used in her business for $30…

Rebekah sold furniture that she used in her business for $30,000. She bought the furniture a few years ago for $78,000 plus $2000 for delivery costs and sales taxes. She has since correctly claimed $40,000 of depreciation deductions. Assuming that this is Rebekah’s only sale of property during the year, what is the amount and character of Rebekah’s gain (loss) on the sale?