Dwight is the owner of a sole proprietorship Dwight's Purple Onion Farm that operates a farming business in the suburbs of King County. At the end of 2019, Dwight decides to sell an old tractor. This tractor was originally purchased for $50,000 and has accumulated $10,000 in depreciation. Dwight's Purple Onion Farm sells the tractor for $79,553. Determine Dwight's recognized Section 1231 gain/(loss) from this transaction