Ying runs a wholesale business supplying art equipment to retailers. She uses two computers to keep stock and other records, one in the office and one in the warehouse. In her accounting year ending...

Ying runs a wholesale business supplying art equipment to retailers. She uses two computers to keep stock and other records, one in the office and one in the warehouse. In her accounting year ending 31 December 2012 she decides to buy a new networked computer system, with terminals in both the office and warehouse. She is able to sell both of the old computers, one for £250 and the other, which is in slightly better condition, for £300. Both computers were bought on 1 January 2010, for a total price of £3672. They have been depreciated on the straight-line basis over 4 years, with the assumption that their value will be nil at the end of the 4-year period. Ying disposes of them on 1 July 2012.

What is her profit or loss on the sale of the computers?