A company sells an asset that originally cost $425,000 for $110,000 on December 31, 2020. The accumulated depreciation account had a balance of $170,000 after the current year's depreciation of $42,500 had been recorded. What amount of gain or loss should the company recognize upon the disposal of the asset? (Use parentheses or a minus sign for a loss.) A. $(102,500) OB. S(145,000) OC. $145,000 OD. $(315,000)