Konstanz Company has a used executive yacht that originally cost $500,000. Straight-line depreciation on the yacht has been recorded for five years, with a $20,000 expected salvage value at the end of its estimated eight-year useful life. The last depreciation entry was made at the end of the fifth year. Eight months into the sixth year, Konstanz disposes of the yacht. Calculate: Note: Round to the nearest dollar. Input your answer without any "\$" or ",". For example, if the answer is $5,600.03, enter 5600 . If the answer is $73,548.70, enter 73549. a. Depreciation expense for the eight months in Year 6 to the date of disposal = b. The book value of the yacht at the date of disposal = c. The gain or loss on the sale of the yacht for $200,000 cash (enter a gain as positive number and a loss as negative number) =