Mason Company purchased a new machine on January $1,2022$ for

$$161,000.$ On this date, the machine was estimated to have a

life of nine years and a residual value of $$17,000.$

Assume Mason Company depreciates its assets using the sum$-$

of$-$the$-$years'$-$digits method of depreciation.

On December $31,2025,$ the machine was sold for $$73,000$ cash.

Calculate the amount of the gain recorded on the sale. Do not

enter your answer with a minus sign in front of your number.