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.

b$.$ What are the amount and character of the gain or loss Longworth will recognize on the sale if the sale proceeds are increased to $$69,000?$

$\backslash$table$[[$ Answer is complete but not entirely correct.,$],[$Description$,$Amount,$],[$Total Gain or $($Loss$)$ Recognized,$$,36,650],[$Character of Recognized Gain or $($Loss$),,],[$Ordinary Gain or $($Loss$),$$$,0$