A fixed asset with a cost of $$30,625$ and accumulated depreciation of $$27,562\mathrm{.}50$ is sold for $ c$.$ asset?

a$.$ $$3,062\mathrm{.}50$ gain

b$.$ $$3,062\mathrm{.}50$ loss

c$.$ $$2,143,75$ loss

d$.$ $$2,143\mathrm{.}75$ gain