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Al Eng owns 50% of the outstanding stock of Rego Corp. During 2013, Rego sold a trailer to Eng for $10,000, the trailer’s fair value. The trailer had an adjusted tax basis of $12,000, and had been owned by Rego and used in its business for three years. In its 2013 income tax return, what is the allowable loss that Rego can claim on the sale of this trailer?