Acompany sells an asset that originally cost $375,000 for $80,000 on December 31, 2020. The accumulated depreciation account had a balance of $150,000 after the current year's depreciation of $37.500 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.) OA $(107,500) OB. $(295,000) OC. $145,000 OD. $(145,000)