A firm has fully depreciated its network server, but a buyer is willing to pay $5,000 for it. If the firm sells the depreciated server, which of the following consequences is MOST accurate?

	The firm can write-off the server as a charitable donation since the selling price is less than one-tenth of the original cost of the equipment.
	The firm can document the server as a capital loss.
	The firm has a tax liability since the server's book value is now zero.
	The firm must pay a capital gains tax on two-thirds of the selling price of the server.