A financial analyst at BETTO, S.A. is analyzing the result of the sale of a vehicle for 85,000 Argentine pesos (ARP) on 31 December 2009. Th e analyst compiles the following information about the vehicle:

Acquisition cost of the vehicle ARP 100,000 Acquisition date 1 January 2007 Estimated residual value at acquisition date ARP 10,000 Expected useful life 9 years Depreciation method Straight-line Th e result of the sale of the vehicle is most likely:

A. a loss of ARP 15,000.

B. a gain of ARP 15,000.

C. a gain of ARP 18,333.