Bonita Company's delivery truck, which originally cost $$84900,$ was destroyed by fire. At the time of the fire, the balance of the Accumulated Depreciation account was $$57600.$ The company received $$49000$ reimbursement from its insurance company. The gain or loss as a result of the fire was a

$$35900$ gain.

$$21700$ gain.

$$35900$ loss.

$$21700$ loss.