7) A financial analyst at TOW AG is analyzing the result of the sale of a vehicle for 85,000 EUR on December 31, 2009. The analyst compiles the following information about the vehicle: Acquisition cost of the vehicle EUR 100,000 Acquisition date January 1, 2007 Estimated residual value at acquisition date EUR 10,000 Expected useful life 9 years Depreciation method Straight-line The result of the sale of the vehicle is most likely:

a) a loss of EUR 15,000. b) a gain of EUR 15,000. c) a gain of EUR 18,333.