11. On January 1, 2018 Tal company purchased a machine for $920,000. The machine is depreciated based on the units of production method for 4 years and estimated production of 2,560,000 units. The residual value is $40,000. The actual production was 500,000 units in 2018 and 350,000 units in 2019. In addition to the purchase price above, the company paid $50,000 related to import tax. On January 1, 2020, the company sold the machine for $750,000. What will be the capital gain/loss due to the sale of the machine? a. $88,789 capital gain. b. $122,188 capital loss. c. $155,586 capital gain. d. $100,070 capital gain. None of the above e