{"Term":"Zero","Definition":"When the property sale is a loss, then use for calculation 2 \u0026amp; 3, for example, Brenda purchases property for $500,000 and sells it for $450,000. In this case, since Brenda incurred a loss, under calculation 2 \u0026amp; 3, the amount will be zero.","TeReoTerm":"","TeReoDefinition":""}