S Sumner sold equipment that it uses in its business for $31,700. Sumner disposition during the year, what is the amount and character of Sumners gain or loss bought the equipment a few years ago for $79150 and has claimed $39.575 of depreciation expense Assuming that this is Sumners only Multiple Choice 7875 91231 oss szans son " 7.875 91245 loss 47450 ardinary loss