Ruth sold land she purchased three months earlier for use in her business. Her cost (and adjusted basis) in the land is $75,000. She incurred $5,000 in expenses related to the sale. The buyer paid $80

Ruth sold land she purchased three months earlier for use in her business. Her cost (and adjusted basis) in the land is $75,000. She incurred $5,000 in expenses related to the sale. The buyer paid $80,000 cash and assumed Ruth's $25,000 mortgage on the property. What is the amount of her gain, and where on Form 4797 will she report the sale?