Crane Inc. factors $5000000 of its accounts receivables with recourse for a finance charge of 2%. The finance company retains an amount equal to 9% of the accounts receivable for possible adjustments. Crane estimates the fair value of the recourse liability at $200000. What would be recorded as a gain (loss) on the transfer of receivables? O Loss of $300000. O Gain of $100000. O Loss of $200000. O Gain of $750000.