Consider a seven$-$year MACRS asset that was purchased at $$72,000.$ Compute the gain or loss amounts

if the asset were disposed of in year three with a salvage value of $$25,{000}_{?}.$

$($A$)$ Loss of $$12,782$

Loss of $$12,705$

Gain of $$11,883$

Gain of $$14,224$