On December 1 , 2 0 2 2 , Lavender Manufacturing Company ( a corporation ) purchased another company ' s assets, including a patent. The patent was used in Lavender ' s manufacturing operations; $ 4 9 , 5 0 0 was allocated to the patent, and it was amortized at the rate of $ 2 7 5 per month. On July 3 0 , 2 0 2 4 , Lavender sold the patent for $ 9 5 , 0 0 0 . Twenty months of amortization had been taken on the patent. What are the amount and nature of the gain Lavender recognizes on the disposition of the patent