108. Geary Co. leased a machine to Dains Co. Assume the lease payments were made on the basis that the residual value was guaranteed and Geary gets to recognize all the profits. At the end of the lease term, before the lessee transfers the asset to the lessor, the leased asset and liability accounts have the following balances: If, at the end of the lease, the fair value of the residual value is $11,800, what gain or loss should Dains record