Amanda Company purchased a computer that cost $11,800. It had an estimated useful life of 5 years and a residual value of $1,900. The computer was depreciated by the straight-line method and was sold at the end of the third year of use for $5,900 cash. How much of a gain or loss should Amanda record?

A. A loss of $40.

B. A loss of $5,900.

C. A gain of $1,900.

D. A gain of $40.