Golden Company has the following depreciation policy on machinery: A full year depreciation is taken in the year of acquisition. No depreciation is taken in the year of disposition. The estimated useful life is five years. The straight line method is used. On June 30, 2023, the company sold for $2,700 a machine acquired in 2019 for $6,700. The residual value was $700. What amount of gain (loss) on disposal should be recorded in 2023? Select one: a. 800 loss b. 800 gain c. $100 loss d. $100 gain