Beerbo Inc. traded a used truck for a small computer. Before this exchange of non-monetary assets (ENMA), Beerbo's balance sheet show the used truck at a cost of $20,000 with an accumulated depreciation balance of $18,000. The fair value of the small computer was $3,300. Beerbo also paid $500 in the transaction.

Assume the ENMA lacks commercial substance.

How much gain (loss) must Beerbo record from in this transaction? Input gains as positive numbers, losses as negative numbers (gains = 123; losses = -123).