5.10 Ying runs a wholesale business supplying art equipment to retailers. She uses two computers to keep stock and other records, one in the office and one in the warehouse. In her accounting year ended 31 December 20X6 she decides to buy a new networked computer system, with terminals in both the office and warehouse. She is able to sell both of the old computers, one for £250 and the other, which is in slightly better condition, for £300. Both computers were bought on 1 January 20X4, for a total price of £3,672. They have been depreciated on the straight-line basis over four years, with the assumption that their value will be nil at the end of the four-year period. Ying disposes of them on 1 July 20X6.

What is her profit or loss on the sale of the computers?