A belt-conveyor purchased for $140, 000 has shipping and installation costs of $20, 000. It was expected to last 6 years, when it would be sold for $25, 000 after paying $5000 for dismantling. Instead, it lasted 4 years, and several workers were permitted to take it apart on their own time for reassembly at a private technical school. How much gain, loss, or recaptured depreciation is there? Assume 7-year MACRS depreciation Straight-line depreciation Sum-of-years'-digits (SOYD) depreciation 150% declining balance depreciation