On $1/1/18,$ Carolina Corporation aquired new warehouse equipment with a cost of $$125,000.$ Carolina also paid sales tax of $$10,000$ and the installation$/$ delivery costs of $$21,000$ related to the equipment. As of $7/31/23$ carolina has deducted $$55,000.$ On $7/31/23$ the equipment was sold for $$106,000.$ Carolina also paid commission of $$6,000$ to a broker for the sale $.$ What was the gain or loss realized on the sale of the equipment $2023?$