Amachine cost $9,000. It has an expected usefullife of six years, and an expected residual value of $1,000. It is to be depreciated at 30 per cent per annum on the reducing-balance basis. A full year’s depreciation is charged in the year of purchase, with none in the year of sale. During year 4, it is sold for $3,000. The profit or loss on disposal is: $