John disposed of all of their Class 8 assets during the year. They had not replaced them as of December 31, 2019. The Class 8 UCC balance on January 1, 2019, was $71,000. The assets cost $99,000 when they were originally purchased and the John was able to sell them for $54,000. What is the amount of the recapture (+) or terminal loss (-) in 2019