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Question - McDonald's Waste Management purchased a new AN-109 industrial fryer used in industrial food preparation for $408,000 on January 1, 2017. The cost to install the industrial fryer was an additional $15,000. In late November 2019, the owner Mr. McDonald became aware of a new technology that offered many advantages (including some pretty cool dials and blinking lights) over the AN-109 fryer and decided to replace it. On December 31, 2019 the AN-109 was un-installed and sold to World Waste Recovery, Inc. for $200,000. The AN-109 had been depreciated on a straight-line basis assuming a useful life of 8 years and an estimated $50,000 salvage value. Based on the information provided, what was the amount of the Gain or Loss that McDonald's Waste Management recognized on the sale of this asset?
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