ABC Corporation transferred $$65,000$ of accounts receivable to a local bank. The transfer was made without recourse. The local bank remits $80\%$ of the factored amount to ABC and retains the remaining $20\%.$ When the bank collects the receivables, it will remit to ABC the retained amount less a fee equal to $3\%$ of the total amount factored. ABC estimates a fair value of its $20\%$ interest in the receivables of $$12,000($including the $3\%$ fee$).$ ABC will show a Loss from the sale of: