Mason Company purchased a new machine on January 1, 2021 for $161,000. On this date, the machine was estimated to have a life of nine years and a residual value of $8,000. 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