A company sells a plant asset that originally cost $180,000 for $60,000 on December 31, 2010. The accumulated depreciation account had a balance of $90,000 after the current year's depreciation had been recorded. The company should recognize a: Answer A. $30,000 gain on disposal B. $60,000 gain on disposal C. $60,000 loss on disposal D. $30,000 loss on disposal