First Watch acquired equipment on October 1,2021 at a cost of $188,000. It has an estimated useful life of 10 years, an estimated salvage value of 512.000 , and is depreciated by the straight-line method, Assuming that the equipment was sold on July 1, 2025, for $73,500, the sale of the equipment would result in a Selectorie: a. toss of 548,500 b. Gain of $7,600 c. Loss of $97,000 d. Loss of $66,100 e. Gain of 310 t