can someone show the working out to find the loss of $10,675

Lilly Pilly purchased equipment listed at a price of $50 000. She paid $400 to transport the equipment to her factory, $2 500 for insurance which covers cosmetic damage to the equipment, and $950 for a course training the staff to use the machine. It has a useful life of 4 years and a residual value of $10 000. a What is the gain or loss if the equipment is sold after two years for $20 000, and Lilly Pilly has been using straight line depreciation? Loss of $10 675 Gain for $10 675 Loss of $11 925 Gain of $11 925