Sunland Airlines purchased a Cessna as part of its fleet 3 years ago. The Cessna originally cost $1001500 and requires an engine replacement at an estimated cost of $155800. Sunlands uses IFS.Assume that the engine was originally depreciated as a subcomponent of the plane, had a value of $137000 assigned to it and was depreciated on a straight-line basis over 5 years with no estimated salvage value. What is the gain or loss assigned to the disposal of the engine?