3. A company sells a plant asset that originally cost $180,000 for $60,000 on December 31, 2010. The accumulated depreciation account had a balance of $90,000 after the current year's (2010) depreciation of $15,000 had been recorded. The company should recognize a

	$60,000 gain on disposal.
	$60,000 loss on disposal.
	$30,000 loss on disposal.
	$30,000 gain on disposal.