Tracy owns a non-depreciable capital asset she has held for investment. She purchased the asset for $240,000 six years ago, and it is now subject to a $74,000 liability. During the current year, Tracy sells the asset to John in exchange for $93,000 cash and a new automobile with a fair market value of $51,000 to be used by Tracy for personal use. John assumes the $74,000 liability. Calculate the amount of Tracy's Long Term Capital Gain or her Long Term Capital Loss on this sale.