Garcia Excavating purchased a used dump truck for $120,000 on January 1, 2018. The company has depreciated the dump truck using the straight-line method over its estimated 10-year life with a $8,000 residual value Garcia sold the dump truck on January 1, 2021, for $100,000. Total accumulated depreciation on the dump truck on the date of sale was $33,600 What gain or loss should be recorded on the sale? OA Again of $20,000 B. A gain of $13,600 C. A loss of $13,600 D. Alors of $20,000