A Corp. and B Corp. exchange equipment in a transaction lacking commercial substance. The equipment relinquished by A Corp. has a book value of $80,000 (original cost of $140,000 with accumulated depreciation of $60,000) and a fair value of $100,000. The equipment given up by B Corp. has a book value of $140,000 and a fair value of $100,000. No cash is involved in the exchange. What is the gain or loss that A Corp. should recognize on its income statement?