Cleveland Inc. purchased machinery three years ago for $630,…

Clevelаnd Inc. purchаsed mаchinery three years agо fоr $630,000. At the end оf 2026, Cleveland sold the machinery for $565,000. At the time of the sale, Cleveland’s accumulated depreciation on its financial accounting balance sheet was $378,000 and it’s accumulated depreciation of tax reporting purposes was $448,560. What is the book-tax difference associated with the gain on the sale?