A company sells a plant asset which originally cost $$360,000$ for

$$120,000$ on December $31,2014.$ The Accumulated Depreciation account

had a balance of $$144,000$ after the current year's depreciation of

$$36,000$ had been recorded. The company should recognize$$a$.$ $$96,000$ gain on disposal.b $$96,000$ loss on disposal.c$.$$$60,000$ loss on disposal.d$.$ $$240,000$ loss on disposal.