On December $31,2024,$ Causholi Corporation sold a machine to Monika Company and simultaneously leased it back for one year. Pertinent information at this date follows:

Sales price $$940,000$

Carrying amount $890,000$

Present value of lease payments $($$$9,000$ for $12$ months at $12\%)102,300$

Machine$$s estimated remaining useful life $12$ years

In Causholi$$s December $31,2024$ income statement, the gain recognized from the sale of this machine should be: