A business machine purchased April 10, 2008, for $86,000 was fully depreciated in 2008 using § 179 immediate expensing. On August 15, 2009, the sole proprietor who owned the machine died. On that date the machine's value was $57,000. It was inherited by an individual who did not use the machine in business and was sold on November 22, 2009, for $53,000. Discuss the amount and nature of the gain or loss from disposition of the machine?