14. Joan bought a business machine for $15,000 on January 1, 2010, and later sold the machine for $12,800 when the total allowable depreciation is $8,500. The depreciation actually taken on the tax returns totaled $8,000. Joan must recognize a gain (or loss) of?

a. no gain or loss

b. $4,300

c. $5,800

d. $6,300