Mondale Winery depreciates its equipment using the group method. The cost of equipment purchased in $2024$ totaled $$515,000.$ The

estimated residual value of the equipment was $$49,000$ and the group depreciation rate was determined to be $18\%.$

What is the annual depreciation for the group? If equipment that cost $$51,000$ is sold in $2025$ for $$44,000,$ what amount of gain or loss

will the company recognize for the sale?