200\% Declining Balance What is the gain (loss) on the disposal of this equipment for $22,000 after seven years

200% Declining Balance B $120,000 = $22,000 Beginning Year Book Value R 2/7 N = 7 years 1 2 3 4 5 6 7 BV 120,000 85,714 61,224 43,732 31,237 22,312 15,937 Depreciation 34,286 24,490 17,493 12,495 8,925 6,375 4,553 Ending Book Value BV -BV -d 85,714 61,224 43,732 31,237 22,312 15,937 11,384 What is the gain (loss) on the disposal of this equipment for $22,000 after seven years?