$11)$ A machine with a cost of $$164,000$ and accumulated depreciation of $$102,000$ is sold for $$53,600$ cash. The amount of the loss related to the sale of this machine should be reported in the operating section under the indirect method is:

A$)$

$$25,500.$

B$)$

$$5,360.$

C$)$

$$79,100.$

D$)$

$$15,900.$

E$)$

$$8,400.$