At the end of the fifth year of using a delivery van, FedEx sold it for $11,000 cash. The delivery van's original cost was $75,000. FedEx estimated its useful life to be 5 years and its residual value to be $15,000. Since purchasing the delivery van, FedEx has recorded depreciation expense annually using the straight-line method. Assume that the delivery van has accumulated depreciation of $60,000 on the day FedEx sells the van. What is the amount of gain or loss FedEx should record when they sell the van? Please enter a positive value for a gain and a negative value for a loss