Computer equipment used in the business office of a nonprofit organization was sold for $9,000. The original cost of the equipment had been $21,000 and there was $15,000 of accumulated depreciation as of the date of sale. How will the gain be reported in the statement of activities?

	A.	Gain of $3,000 in changes in net assets with donor restrictions.
	B.	Gains are not recognized in nonprofit organizations.
	C.	Gain of $3,000 in changes in net assets without donor restrictions.
	D.	Net assets released from restrictions of $3,000.