Womba Company disposed of all of their Class 8 assets during the year. They had not replaced them as of December 31, 2021. The Class 8 UCC balance on January 1, 2021 was $69,000. The assets cost $98,000 when they were originally purchased and the company was able to sell them for $78,000. What is the amount of the recapture (+) or terminal loss (-) in 2021?