Portas Co. Right-of-Use Asset from Ingalls Co. Assume the lease payments were made on the basis that the residual value was guaranteed by Portas. At the end of the lease term, before the Portas transfers the asset to the lessor, the leased asset and obligation accounts have the following balances: Right-of-Use Asset under finance lease $1,400,000 Less accumulated amortization-finance lease 1,344,000 $56,000 Interest payable $5,320 Obligations under finance leases 50.680 $56,000 If, at the end of the lease, the fair market value of the residual value is $30,800, what gain or loss should be recorded? $30,800 gain O $25,200 loss O $24,920 loss $22,680 gain