Karen purchased 100 shares of Gold Corporation stock for $11,500 on January 1, 2003. In the current tax year, she sells 25 shares of the 100 shares for $2,500. Twenty-five days earlier, she purchased 30 shares of the same stock for $3,000. What is Karen’s recognized gain or loss on the sale of the 25 shares and what is Karen’s basis in the 30 shares purchased 25 days earlier?