On June $30,2020,$ Alpha Corporation $($the Company$)$ acquired a piece of equipment for an all$-$inclusive price of $\backslash (\backslash$$ $250,000\backslash ).$ The equipment was placed in service on that same date and per IRS guidelines has a $5-$year recovery period. The Company did not acquire any other equipment during its calendar year $2020$ and used the DDB method to depreciate the equipment. On December $31,2024,$ this same equipment was sold to an unrelated party for $\backslash (\backslash$$ $125,000\backslash ).$ Required Based on the preceding information and assuming a half year convention, calculate the following: A$.$ Year $2024$ tax depreciation B$.$ The $2024$ tax gain or loss on sale of the equipment