On January 1, 2020, Allen Corp. purchased equipment for $745,000. At the time, it was estimated that the equipment would have a 20 year useful life, and a salvage value of $30,000 at the end of that time. Allen uses straight line depreciation. On January 1, 2024, Allen sold the equipment for $476,394. What amount of gain or loss was reported on the sale? Enter a gain as a positive number or a loss as a negative number.