Sparty Pizza purchases a pizza oven on 1/1/2020 for $80,000. The oven has a useful life of 10 years with a $10,000 salvage value. The company uses double declining balance method. What gain or loss would Sparty Pizza record if the company sells the oven after using it for two years on 12/31/2021 for $40,000? $20,000 gain $20,000 loss $40,000 gain $11,200 loss