SP Ltd. has a December 31 year end. On April 2, 2020, SP purchased a piece of equipment at a cost of $146,000. SP's management estimated that this piece of equipment would have a useful life of five years and a residual value of $20,000. SP uses the straight-line method for depreciating its manufacturing equipment. If SP sold the piece of equipment on June 30, 2022, for $76,300, what amount of the gain or loss would have to be recorded? The amount of on disposal $ gain