Siena Corp. placed a machine (7-year asset) in service on October 21, 2017. The machine cost $100,000. It was the only asset the company purchased in 2017. Siena Corp. did not elect Section 179 or bonus depreciation on the machine. Siena Corp. sold the machine on April 2, 2019 for $65,000. What is the amount and character of any recognized gain or loss from the sale?