On 1/1/18, Carolina Corporation acquired new warehouse equipment with a cost of $125,000. Carolina also paid sales tax of $10,000 and installation/delivery costs of $21,000 related to this equipment. As of 7/31/20 Carolina has deducted $30,000 in depreciation and $25,000 in Section 179 deduction on this equipment. On 7/31/20 the equipment was sold for $106,000.Carolina also paid a sales commission of $6,000 to a broker for the sale. What was the gain or loss realized on the sale of the equipment in 2020?