Question 3 2 pts QP Co, sold land with a fair value of $100,835 to MK Co. on 01/01/X1, accepting a $138,000,8-year, non interest-bearing note. The effective rate of interest was 4%. The land originally cost QP $120,000 Round all collar amounts to the nearest whole dollar throughout calculations, as well as the final dollar amount . 01/01/X1: What is the amount of discount on the note? (Do not include any words or signs in your answer, enter number only) . 01/01/X1: Does QP have a gain on the sale of the land or a loss on the sale of the land or neither? Type one word as your answer. type the word "gain" or the word "loss" or the word "neither". (Do not include any amounts. Do not include quotation marks.) 01/01/X1: What is the amount of QP's gain or loss on the sale of land? (Do not include any words or signs in your answer: enter number only. If zero, enter "O")