An oil refinery has decided to purchase some new drilling equipment for $680 comma 000 . The equipment will be kept for 8 years before being sold. The estimated SV for depreciation purposes is to be $30 comma 000 . If SL depreciation is used and the equipment is sold for $32 comma 000 at the end of 8 years, what is the taxable gain on the disposal of the equipment? Choose the correct answer below.

A. The taxable gain on the disposal of the equipment is $30 comma 000 .

B. The taxable gain on the disposal of the equipment is $28 comma 000 .

C. The taxable gain on the disposal of the equipment is $2 comma 000 .

D. The taxable gain on the disposal of the equipment is $32 comma 000 .