Can u help me to do this problem, thanks!

Podey Company has a machine that originally cost $20,000, has accumulated depreciation of $14,000 at the beginning of the current year, and is being depreciated at $2,000 per year with the straight-line method. If the company sells the machine for $2,400 on September 30, it will recognize a

a) loss on disposal of $2,100.

b) gain on disposal of $2,400.

c) loss on disposal of $3,600.

d) gain on disposal of $3,600.