At the End of December 31,2013 Fiscal Year,JB Had the Following

At the end of December 31,2013 fiscal year,JB had the following assets: $$\begin{array}{l}\text { Estimated }\\\begin{array} { | l | l | l | l | } \hline \text { Asset } & \text { Cost } & \text { Residual Value } & \text { Useful Life } \\\hline \mathrm { A } & \$ 16,400 & \$ - 0 - & 4 \\\hline \mathrm { B } & 10,000 & 400 & 3 \\\hline \mathrm { C } & 35,000 & 2,100 & 7 \\\hline\end{array}\end{array}$$ Because the assets are dissimilar,composite amortization is used.
(a) The composite amortization rate is ______% (round to the nearest whole percent).
(b) Assuming amortization is based on the ending balances,amortization expense for 2013 would be $____________________.
(c) If asset B is sold at the beginning of 2014 for $8,000 cash,what gain or loss should JB recognize? $____________________.