Cullumber Ltd. has a December 31 year end. On April 2, 2024, Cullumber purchased a piece of equipment at a cost of $182,000. Cullumber's management estimated that this piece of equipment would have a useful life af five years and a residual value of $32,000. Cullumber uses the straight-line method for depreciating its manufacturing equipment. If Cullumber sold the piece of equipment on June 30,2026 , far $101,000, what amount of gain or loss would have to be recarded? The amount of on disposal $