Answer:
$5,000 realized, but not recognized loss
Step-by-step explanation:
Based on the above information given we were told that two years earlier She purchased some shares for the amount of $15,000 in which in order for her to offset few of her gains she sells those 100 shares of Bear Corporation for the amount of $10,000 making her to REALIZED the amount of $5,000 ($15,000-$10,000) reason been that a loss will be realized instantly in a situation were an assets is sold out for a loss.
Therefore the tax consequences to Andrea this year will be the amount of $5,000 Realized, but not recognized loss.