please help with explanation and steps

Required information [The following information applies to the questions displayed below.) East Mill Pizzeria is closing its business. It sold its two-year-old pizza ovens to Marco's Italian Restaurant for $540,000 Originally, East Mill acquired the pizza ovens at a cost of $734,000. The ovens had an estimated useful life of 10 years, an estimated residual value of $44,000, and were depreciated using straight-line depreciation Complete the requirements below for East Mill Pizzerla. 3. What is the gain or loss on the sale of the ovens at the end of the second year