The Black Limo Company $($BLC$)$ purchased a limo on January $1$ of Year $1.$ The limo cost $$48,000.$ It had an expected useful life of $4$ years and a $$8,000$ salvage value. Assuming BLC uses straight$-$line depreciation. At the beginning of year $3,$ the limo sold for $$25,000.$ As a result of the asset disposal, BLC will recognize a $?$