A company purchased an equipment in $\frac{1}{5}\frac{?}{2022}$ for $150,000$ with $5$ years useful life and used sum of the years digities as base to depreciation, in $\frac{1}{8}\frac{?}{2024}$ sold the equipment for $50,0005,$ the company should record:

A$.$ gain $2500$

B$.$ losses $5000$

C$.$ gain $5000$

D$.$ losses$2500$