In 2008, Lisa Bara acquired a one-third interest in Dee Associates, a partnership. In 2013, when Lisa’s entire interest in the partnership was liquidated, Dee’s assets consisted of the following: cash, $20,000 and tangible property with a basis of $46,000 and a fair market value of $40,000. Dee has no liabilities. Lisa’s adjusted basis for her one-third interest was $22,000. Lisa received cash of $20,000 in liquidation of her entire interest. What was Lisa’s recognized loss in 2013 on the liquidation of her interest in Dee?