A county acquires equipment for $16,000,000 at the beginning of 2015. The equipment has an 8-year life, no residual value. At the beginning of 2021 (6 years later), the equipment is sold for $9,000,000. Use straight-line depreciation, if appropriate. The equipment is used for general operations and is reported in the general fund. What is reported in the general fund's operating statement, related to this equipment, in 2018? Select one:

A. Other financing source, $9,000,000

B. Gain on sale, $5,000,000

C. Revenue, $9,000,000

D. Loss on sale, $7,000,000