On January $1,2027,$ LLB Company purchased three machines

for $$540,000$ cash. The information below relates to the

property purchased:

Before Machine B could be used, LLB Company had to spend

$$24,000$ to put Machine B in working condition.

Information related to depreciation of Machine C is given

below:

On Dec. $31,2030,$ LLB Company sold Machine C for $$81,000.$

Calculate the amount of the loss recorded on the sale of

Machine C$.$ Do not enter your answer with a minus sign in

front of your number.