Ladd Company sold a plant asset that originally cost \(\$ 50,000\) for \(\$ 22,000\) cash. If Ladd correctly reports a \(\$ 5,000\) gain on this sale, the accumulated depreciation on the asset at the date of sale must have been:

a. \(\$ 33,000\).

b. \(\$ 28,000\).

c. \(\$ 23,000\).

d. Some other amount.