An automated assembly robot that costs $280,000 has a recovery period of 5 years with an expected $50,000 salvage value. The MACRS depreciation rates for years 1, 2, 3, and 4 are 20.0%, 32.0%, 19.2%, and 11.52%, respectively. What is the depreciation recapture, capital gain, or capital loss, provided the robot was sold after 3 years for $80,000? (Input all amounts as positive values.) The capital loss is $ .