Crystal Corporation had beginning property, plant and equipment (PPE) of $427.500 and an ending balance of $579,300. Whereas the accumulated amortization had a beginning balance of $123,000 and an ending balance of S141,300. The income statement reported amortization expense of $38,700 and a gain from the sale of PPE of 54,700 for the year. Crystal Corporation acquired $275,000 of PPE during the year, paying with a note payable. The cash received from the sale and reported on the cash flow statement is O A $107.500 OB. $123 200 OC. $105 000 OD. $120.000