Equipment, December 31, 2022 $78.000 Equipment, December 31, 2023 $86,000 Accumulated Depreciation, December 31, 2022 $47,000 Accumulated Depreciation, December 31, 2023 $36.000 During 2023, the Company sold equipment for $10,000, which had a cost of $36,000 and accumulated depreciation of $30,000. How much of a gain or loss would be recognized on the sale of equipment? Select one: a. Gain of $4,000 b. Loss of $4,000 c. Gain of $11,000 d. Loss of $6.000