Kelsey Drums, Inc., is a well- established supplier of fine percussion instruments to orchestras all over the United States. The company class A common stock has paid a dividend of $ 5.00 per share per year for the last 15 years. Management expects to continue to pay at that amount for the foresee-able future. Sally Talbot purchased 100 shares of Kelsey class A common 10 years ago at a time when the required rate of return for the stock was 16%. She wants to sell her shares today. The current required rate of return for the stock is 12%. How much capital gain or loss will Sally have on her shares?