Duluth Ranch, Inc. purchased a machine on January 1, 2018. The cost of the machine was $38,000. Its estimated residual value was $12,000 at the end of an estimated 5-year life. The company expects to produce a total of 20,000 units. The company produced 1,400 units in 2018 and 1,850 units in 2019.

Calculate the amount of gain or loss on disposal, assuming that Accumulated Depreciation was (a) $6,000, (b) $4,000, and (c)$9,000. (Select "None" if there is no Gain or Loss.)

	Gain/Loss	Amount
a.	gain/loss/none
b.	gain/loss/none
c.	gain/loss/none