Terps Company owns a used crane that was originally purchased on August 1, 2012, for $180,000. Straight-line monthly depreciation has been recorded on the basis of an estimated useful life of 5 years and no residual value. On January 31, 2015, the company sold the crane for $92,000 cash. The pre-tax gain (loss) on the disposal was $88,000 loss $2,000 gain $0 $4,000 gain