A company sells a plant asset that originally cost $$300000$ for $$108000$ on December $31,2025.$ The accumulated depreciation account had a balance of $$133000$ after the current year's depreciation of $$35000$ had been recorded. The company should recognize a$)$

$$59000$ loss on disposal.

$$59000$ gain on disposal.

$$24000$ loss on disposal.

$$192000$ loss on disposal.