Ayayai Company purchased a new machine on September 1, 2022, at a cost of $131,000. The company estimated that the machine will have a salvage value of $13,000. The machine is expected to be used for 10,000 working hours during its 5-year life. Assume the double-declining balance method is used. What amount of gain or loss would Ayayai recognize if they sell the asset for $56,000 on 12/31/24? $ gain