On 1/1/X5, Tarheel Inc. sold one of its machines for $130,000 cash. The following data are available for the machine as of the disposal date: Cost $450,000 Original estimated residual value 30,000 Accumulated Depreciation as of 1/1/X5 300,000 . Question: How much gain or loss should be recorded on the sale of this asset? Do not include symbols, decimals, or cents in the numerical response. Answer: The company should report a of $