Footloose Limited acquired furniture and fittings on 1 July 2020 for $51953. The estimated useful life of the furniture and fittings at acquisition date was 9 years and the residual value was $0. Footloose Limited uses a straight line method for depreciation calculations. The company sold all the furniture and fittings on 1 January 2022 for $59792. How much is a gain (+) or a loss (-)? A. 19384 B. 16498 C. 13612 D. 7839