Please tell me the Disposal $ .

Wildhorse Ltd, has a December 31 year end. On April 2, 2024, Wildhorse purchased a piece of equipment at a cost of $242,000. Wildhorse's management estimated that this piece of equipment would have a usefullife of five years and a residual value of $32,000. Wildhorse uses the straight-line method for depreciating its manufacturing equipment. If Wildhorse sold the piece of equipment on June 30,2026 , for $136,000, what amount of gain or loss would have to be recorded? The amount of on disposal