Roberts Printing, Inc. sold the following trade or business assets during the year:

	Selling Price	Cost	Accumulated Depreciation
Printing Press	$4,000	$6,800	$3,200
Photocopier	$2,600	$2,500	$500
Delivery Van	$500	$15,000	$13,000

All assets were held for over a year.

Determine the amount and character of Roberts Printings gain or loss.