Ekerd Company purchased a new machine on July 1, 2024 for $255,000. At the time of acquisition, the machine was estimated to have a useful life of 6 years and an estimated salvage value of $14,000. The company has recorded monthly depreciation using the straight-line method. On March 1, 2028, the machine was sold for $122,000. What should be the gain (loss) recognized from the sale of the machine? (Make sure to enter gains as positive numbers and losses as negative numbers.)