Bramble Corp. factors $5800000 of its accounts receivables with recourse for a finance charge of 3%. The finance company retains an amount equal to 9% of the accounts receivable for possible adjustments. Bramble estimates the fair value of the recourse liability at $209000. What would be recorded as a gain (loss) on the transfer of receivables? Loss of $209000. Gain of $174000. Loss of $383000 Gain of $905000