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On December 31, 2021, Company A sold equipment to Company B and simultaneously leased it back for one year. The sales price for the equipment was $484. The carrying amount of the equipment was $428. The present value of the lease payments ($4,000 for 12 months at 6%) is $46,708. The equipment has an estimated remaining useful life of ten years. In Company A's December 31, 2021, income statement, the gain from the sale of this machine should be