On January 1, 2017, Ashley Auto Sales and Service purchased a vehicle for use in the business at a cost of $70,000. The vehicle has a useful life of 6 years and a salvage value of $10,000. The company has a December 31 year-end and uses straight-line depreciation for all capital assets. What is the gain or loss on sale of capital assets if Ashley Auto Sales sold the vehicle on April 1, 2019 for $50,000?