After several years of operation, the partnership of Ray, Beam and Tide is being liquidated. After making closing entrles on December $31,20--,$ the following accounts remain open:

$\backslash$table$[[$Cash$,19,000,],[$Merchandise inventory,$74,000,],[$Other assets,$156,000,],[$Accounts payable,,$62,000],[$Ray$,$ capital,$48,000,],[$Beam Rodriguez, capital,$53,000,],[$Tide Rosenfeld, capital,$$6,000,]]$

The noncash assets are sold for $$265,000.$ Profits and losses are shared equally. What is the amount of loss or gain on the sale of the noncash assets?

a$.$ $$265,000$ gain

b$.$ $$16,000$ gain

c$.$ $$35,000$ loss

d$.$ $$35,000$ gain