In year $0,$ Longworth Partnership purchased a machine for $$57,250$ to use in its business. In year $3,$ Longworth sold the machine for $$44,300.$ Between the date of the purchase and the date of the sale, Longworth depreciated the machine by $$24,900.$

Note: Loss amounts should be indicated by a minus sign. Leave no answers blank. Enter zero if applicable.

c$.$ What are the amount and character of the gain or loss Longworth will recognize on the sale if the sale proceeds are decreased to $$20,200?$

$\backslash$table$[[$Description$,$Amount$],[$Total Gain or $($Loss$)$ Recognized,$],[$Character of Recognized Gain or $($Loss$)$:$,],[$Ordinary Gain or $($Loss$),],[$$$1231$ gain or $($loss$),]]$