ACME Co. paid $110,000 for the net assets of Comb Corp. At the time of the acq uisition the following information was available related to Comb's balance sheet: Book Value Fair Value Current $50,000 $50,000 Assets Builiding 80,000 100,000 Equipment 40,000 50,000 Liabilities 30,000 30,000 What is the amount of gain or loss on disposal of business should Comb Corp. recognize?