27 Last year, Tony Stark purchased a $200,000 account receivable for $180,000. During the current year, Tony collected $188,000 on the account. What are the tax consequences to Tony associated with the collection of the account receivable? No subsequent collections are expected. a. $8,000 gain O b. $12,000 gain O c. $8,000 loss O d. $12,000 loss < Question 27 of 30 > >