On $1$ June $2017,$ Rogan purchased a new scooter for $$6,000$ for use in his business. The Commissioner has assessed the effective life of scooters as three years. Rogan decided to upgrade to a new scooter and sold the old one to a reputable second$-$ hand dealer for $$3,000$ on $31$ August $2019.$ Rogan estimates that he used the scooter for business purposes $90\%$ of the time. Advise Rogan of his income tax consequences arising on the disposal of the scooter under both the diminishing value method and the prime cost method. Assume that Rogan does not qualify as a small business entity.