Carla Vista Ltd. has a December 31 year end. On April 2, 2024, Carla Vista purchased a piece of equipment at a cost of $228,000. Carla Vista's management estimated that this piece of equipment would have a useful life of five years and a residual value of $36,000. Carla Vista uses the straight-line method for depreciating its manufacturing equipment. If Carla Vista sold the piece of equipment on June 30,2026 , for $127,100, what amount of gain or loss would have to be recorded? The amount of On disposal $