An asset was acquired on September 30, 2021, for $101,000 with an estimated five-year life and $21,000 residual value. The company uses double-declining-balance depreciation. Calculate the gain or loss if the asset was sold on December 31, 2022, for $51,000. Partial-year depreciation is to be calculated. $1,212 gain. $14,140 gain. $24,540 loss. $3,540 loss