A purchased machine cost $300, 000 with delivery and installation charges amounting to $10, 000. The declared salvage value was $25, 000. Early in Year 4, the company changed its product mix and found that it no longer needed the machine. One of its competitors agreed to buy the machine for $150, 000. Determine the loss, gain, or recapture of MACRS depreciation on the sale. The ADR is 12 years for this machine.