Company X sold a piece of equipment in 2021 for $8,000. The equipment originally cost $12,000, and had a UCC of $9,500. The equipment was the only item in its class. Which of the following will Company X realized in 2021? O a. Company X will realize a terminal loss of $2,500 and a capital loss of $2,500. O b. Company X will realize a terminal loss of $1,500 and a capital loss of $2,500. O c. Company X will realize a terminal loss of $2,500 and a capital loss of $0. O d. Company X will realize a terminal loss of $1,500 and a capital loss of $0.