help explaining P 10-8 #2 please. not sure where

the $11000 came from

2. Holyfield Corporation 92,000 Machinery. Accumulated Depreciation- Machinery....60,000 Loss on Disposal of Machinery... 8,000 160,000 Winston Company Machinery ($92,000 $11,000). Accumulated Depreciation-Machinery 71,000 Machinery.. 152,000 Computation of gain deferred: Fair value $92,000 Less: Book value Gain deferred $11000