Sam Spade Incorporated's fiscal year end is December 31. On January 1, 2018, the company sold all its office furniture for $10,000 in cash. The general ledger balances as of December 31, 2017 were: (1) Office Furniture $100,000; and (2) Accumulated Depreciation-Office Furniture $70,000. What is the loss on disposal from the furniture sale (if no loss, enter zero)?