Sun-Tex Truck Stop is located in the desert southwest and is 5 miles from the nearest municipal water system. In order to have fresh water at the site, the company purchased a turnkey reverse osmosis (RO) system for $355,000. The company depreciated the RO system using the MACRS method with a 10-year recovery period. Four years after the system was purchased, water lines from a local water system were extended to the truck stop, so Sun-Tex sold the RO system for $190,000. Determine which of the following apply and the amount, if any, to include in an after-tax analysis of the project: depreciation recapture, capital gain, capital loss. The MACRS depreciation rates are 10%, 18%, 14.4%, and 11.52% for years 1 through 4, respectively.