An engineering firm spent $40,000 3 years ago to purchase and install new computer equipment in its office. The computer equipment has a class life (ADR) of 6 years, so is considered to be 5-year property using MACRS-GDS depreication. The company sold the used equipment after 3 years of use to a refurbisher for $820. Determine the depreciation recapture or loss the firm should record for selling the equipment. Express depreciation recapture as a positive number or loss as a negative number in $ to the nearest $10.