A tornado damages an office building used by Amy's Nice, Inc (ANI). ANI paid $240,000 for the building, with an adjusted basis of $180,000 before the tornado. Prior to the tornado, ANI had the office building appraised at $310,000. Currently, in its tornado-ravaged state, the office building has been appraised at $120,000. ANI receives $140,000 from the insurance company. What is ANI's casualty loss or gain?