Bоnо Cоmpаny (“Lessee”) аnd Edge Corporаtion (“Lessor”) entered into a five-year lease agreement that began immediately on January 1, 2018. Both parties classified the lease as a finance lease. The lease agreement provided that there would be a guaranteed residual value of $15,000. At the inception of the lease, the Lessee anticipated that the probable value of the asset would be $12,000 at the end of the lease. On January 1, 2023, at the end of the lease, the value of the leased asset is $14,000. What amount of gain or loss, if any, will be recorded by the Lessee and the Lessor at the end of the lease?