Garfield purchased a forklift on January 1, 2024, for $31,000. They determined, based on past experience the forklift would have an estimated useful life of four-years and $2,000 residual value. As with most companies, Garfield uses straight-line depreciation. Garfield decided to sell this forklift. What is Garfield's gain or loss if the asset was sold on December 31, 2026, for $10,000?