An oil refinery has decided to purchase some new drilling equipment for $530,000. The equipment will be kept for 13 years before being sold. The estimated SV for depreciation purposes is to be $19,000. If SL depreciation is used and the equipment is sold for $32,000 at the end of 13 years, what is the taxable gain on the disposal of the equipment? III. Choose the correct answer below. A. The taxable gain on the disposal of the equipment is $6,000. B. The taxable gain on the disposal of the equipment is $32,000. C. The taxable gain on the disposal of the equipment is $19,000. D. The taxable gain on the disposal of the equipment is $13,000