On January 1, Year 1, Raven Limo Service, Inc. paid $64,000 cash to purchase a limousine. The limo expected to have a six year useful life and a $10,000 salvage value. On January 1, Year 5 the limo was sold for $26,000 cash. Assuming Raven uses straight-line depreciation. the Company would recognize what amount of gain or loss?