Berry owns 65% of Tower Corporation. In 2011, Betty contributed property with an adjusted basis of $25,000 and a fair market value of $10,000 to Tower as a contribution to capital. In 2012, Tower adopted a plan of complete liquidation and distributed this same property back to Betty in exchange for her stock. At the time of the distribution, the property had a basis of $10,000 and a fair market value of $5,000. What amount of loss is recognized by Tower Corporation on the distribution?