Quick Freight owned a truck which cost $30,000 when it was purchased on January 1, 2012. It had accumulate depreciation of $18,000 at December 31,2013. The company originally estimated the truck would have a residual value after using it for four years of $3,000. It sold the truck for $22,500 cash on January 1, 2014. The amount of gain (loss) on the sale of the truck was