A machine cost $245,000, with delivery and installation charges amounting to $15,000. The declared salvage value was $20,000. Early in Year 4, the company changed its product mix and found that it no longer needed the machine. One of its competitors agreed to buy the machine for $110,000. Find the loss, gain, or recapture depreciation on the sale. The machine is a CCA Class 43 asset. Also, if the tax rate is 40% for this company, will the company pay additional tax or save on tax due to the sale? How much