In February 2021, Miguel purchased and placed into service a 30,000 piece of equipment for exclusive us in his business. He elected not to claim the special depreciation allowance that year. He sold the equipment in November 2022 for 10,000. During the year an d a half he owned the assets, he claimed depreciation totaling 7,961. Dos Miguel have a gain or loss, and where on form 4797 should the sale be reported