Fjmerdal Inc. purchased a machine at a price of $90,000 on January 1,2018 . Fjmerdal also paid $5,000 for installation and startup costs. Fjmerdal also incurred some maintenance costs of $10,000 during 2018 . Fjmerdal expects to be able to sell the machine for scrap parts for $15,000 at the end of the useful life. Assume straight-line depreciation for 2018 is $5,000. Now, assume Fjmerdal Inc. sells its machine for $38,000 on December 31, 2020. What is the gain or loss on the sale? Write a gain as a positive number and a loss as a negative number