On June 2, 2024, a company purchased a franchise for $570,000 by signing a five-year contract. At the end of the five years, the franchise right reverts back to the seller. On September 1, 2026, the company decides to sell the franchise right for $331,000. The company amortizes intangible assets using the straight-line method and records partial-year amortization based on the number of months in service. Assuming the company has a December 31 year-end, what is the gain or loss reported on the sale of the patent?