4. On January 1, 2017 Tal company purchased a machine for $720,000. The machine is depreciated based on the units of production method for 4 years and estimated production of 1,560,000 units. The residual value is $20,000. The actual production was 500,000 units in 2017 and 350,000 units in 2018. In addition to the purchase price above, the company paid $80,000 related to tax import. On January 1, 2019, the company sold the machine for $450,000. What will be the capital gain/loss due to the sale of the machine? a. $75,000 capital gain. b. $46,000 capital loss. c. $68,590 capital gain. d. $200,000 capital gain. e. $425,000 capital gain