Claude Bergeron sold 1,000 shares of Ditta Inc., an S corporation located in Concord, North Carolina, for $9,000. He had owned the stock for 3 years...

Claude Bergeron sold 1,000 shares of Ditta Inc., an S corporation located in Concord, North Carolina, for $9,000. He had owned the stock for 3 years and has a stock basis of $107,000 in the shares. Assuming that Claude is single and that he is the original owner of these § 1244 stock shares, calculate the appropriate tax treatment of any gain or loss