A company entering liquidation has reported assets with a book value of $900,000 and a liquidation value of $600,000, and previously unreported customer lists with a fair value of $50,000. During the next month, it sells assets for $200,000. Remaining assets have a fair value of $460,000. The company's statement of changes in net assets in liquidation for the month reports a remeasurement gain or loss on assets of:

	A.	$140,000 loss
	B.	$60,000 gain
	C.	$10,000 gain
	D.	$240,000 loss