On January 1, 2020 (Year 1), Fourtier Corporation ((a calendar year end business) purchased a delivery for $35,000 and placed it into service. The truck had an estimated salvage value of $3,000 and a useful life of 5 years. Fourtier Corporation uses the straight-line method to compute depreciation. On October 1, 2022 (Year 3), Fourtier Corporation sells the truck for $19,500. Compute the gain (loss) on the sale. [Enter a loss as a negative number]