21. value: 3.33 points Ngu owns equipment that cost $105,500 with accumulated depreciation of $72,000. Ngu asks $38,000 for the equipment but sells the equipment for $35,000. Compute the amount of gain or loss on the sale. O $1,500 loss. O $3,000 gain. $4,500 loss. $1,500 gain. O $4,500 gain