Seasons, Inc. has the following plant, property, and equipment assets on its balance sheet for 2021 and 2020 : Depreciation expense for 2021 was $1,400. During 2021, Season's Inc., did not make any machinery and equipment purchases and did not sell any buildings. The cash flow from machinery and equipment sales during 2021 was $500. What was Season's gain or loss on machinery and equipment sales during 2021 (enter a gain as a positive number and a loss as a negative numbers)