taxpayer purchased and placed in service a computer network for his CPA practice that cost $43,000 on December 17. 2019. He did not take Section 179 expensing and opted out of bonus depreciation. The computer network is 5-year property and was his only depreciable asset acquired in 2019. He sold the computer network for $22,000 on September 1, 2021. Label your work and provide calculation details for credit. 1) What gain or (loss) will he recognize on the sale of the computer network in 2021?