Dog, Inc. has depreciable equipment with an original cost of $1,000,500. The accumulated depreciation balance at the

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Dog, Inc. has depreciable equipment with an original cost of $1,000,500. The accumulated depreciation balance at the end of 2019 was $382,500 and the depreciation expense for 2020 is $95,700. Dog, Inc. sells the equipment for $570,000 cash on Dec. 31, 2020.

What is the effect of selling the equipment on Dog's reported pre-tax income for 2020?