Question: Tina Inc had a component that qualified as a separate unit for discontinued operations. During 2021, Tina decided to liquidate that component. As of 12/31/2021,

Tina Inc had a component that qualified as a separate unit for discontinued operations. During 2021, Tina decided to liquidate that component. As of 12/31/2021, Tina still had not found a buyer for the segment. At that time, the segment had a book value of $150,000 and a fair value of $130,000. Tina properly recognized the Discontinued Operation for 2021. During 2022, Tina did liquidate the segment for $125,000. How much of a gain (+) or loss (-) would Tina recognize from Discontinued Operations during 2022
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