Please the information about Farr Company presented below to respond to questions 1 - 6. Results of Operations for the period ended 12/31/14 Retained earnings, January 1, 2014 $ 990,000 Sales revenue 2,500,000 Selling and administrative expenses 325,000 Hurricane loss on plant 290,000 Cash dividends declared on common stock 33,600 Cost of goods sold 1,475,000 Sales Returns and Allowances 175,500 Computation error (pre-tax) overstating 2013 depreciation expense 52,000 Other revenue 120,000 Other expenses 100,000 Gain on Operations of Discontinued Boring Division 25,000 Loss on Disposition of Discontinued Boring Division 35,000 The tax rate is 35% and 120,000 shares of common stock were outstanding during the year.

What is Farrs Gain or Loss on the results of discontinued operations?