Mason Company purchased a new machine on March 1, 2022 for $59,000. The machine was estimated to have a life of 14 years and a salvage value of $8,600. The company uses the straight-line depreciation method. On September 30, 2029, the machine was sold for $12,000 cash. Calculate the amount of the loss recorded on the sale. Do not enter your answer with a minus sign in front of your number.