On January 1, 2024, Tiger Company purchased three machines for $167,000. The following information is available for the three machines at the date of purchase: Machine A Machine B Current Market Value $63,000 $81,000 $36,000 Machine C Machine C was estimated to have a salvage value of $4,600, a life of eight years, and is expected to produce a total of 90,000 units over its useful life. Tiger Company will use the units-of-production method to record depreciation on Machine C. Machine C was used to produce 14,100 units in 2024; 10,600 units in 2025; and 12,300 units in 2026. On December 31, 2026, Machine C was sold for $15,000 cash. Calculate the amount of the loss recorded on the sale. Do not enter your answer with a minus sign in front of your number.