A company sells a long-lived asset which originally cost $150000for $49000on December 31, 2021. The accumulated depreciation account had a balance of $59000after the current year's depreciation of $10000had been recorded. The company should recognize a

a)$101000loss on disposal.

b)$42000gain on disposal.

c)$42000loss on disposal.

d)$32000loss on disposal.