mondale winery depreciates its equipment using the group method. the cost of equipment purchased in 2024 totaled $595,000. the estimated residual value of the equipment was $57,000 and the group depreciation rate was determined to be 15%. what is the annual depreciation for the group? if equipment that cost $59,000 is sold in 2025 for $52,000, what amount of gain or loss will the company recognize for the sale?