Dave Required information [The following information applies to the questions displayed below) New Deli is in the process of closing its operations. It sold its three-year-old ovens to Sicily Pizza for $271,300. The ovens originally cost $361,500, had an estimated service life of 10 years, had an estimated residual value of $21,500, and were depreciated using straight-line depreciation. Complete the requirements below for New Deli. 3. What is the gain or loss on the sale of the ovens at the end of the third year