The Costanza Corporation purchased some equipment August 1, 2021 for $17,040 and expects to use it for 8 years at which time it can be sold for an estimated $1,200. If the company sells the equipment for $15,000 on December 31, 2023, how much gain or loss would be recorded in the companys financial statements for that January? Use a positive number to indicate a gain or a negative number to indicate a loss.