A company sells an asset that originally cost $475,000 for $75,000 on December 31, 2020. The accumulated depreciation account had a balance of $190,000 after the current year's depreciation of 547 500 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. $210,000 B. $(400,000) OC. $(210,000) D. $(162,500)