A piece of equipment purchased on January 1, 2015 for $15,000 has a residual value of $3,000 and an estimated useful life of 6 years. The asset was depreciated straight-line for two years, then sold on January 1, 2017 for $9,000. What is the amount of the gain or loss that should be recorded? $3,000 loss $3,000 gain $2,000 loss O $4,000 loss