QUESTION 18 On Jan. 1, 2012, ABC Corporation placed into service a lift truck that had a capitalized acquisition cost of $45,000, estimated useful life of 15 years, and estimated salvage value of $3,000. On June 30, 2019, ABC sold the used lift truck for $29,200. Accumulated depreciation on the sale date was $21,000. What is the amount of gain or loss that ABC should recognize? Enter a positive number for a gain or a negative number for a loss, e.g., xx or -xx