39) Marquez purchased some equipment for $58,750 on August 15, 2017. He decided he did not need the equipment so he sold it on June 13, 2018 for $56,500. The equipment was subject to depreciation of $6,964 for 2017 and 2018. What gain or loss will Marquez recognize on the sale of the equipment? A) $2,250 ordinary loss. B) $2,250 capital loss. C) $4,714 ordinary gain. D) $4,714 capital gain