HELP!

Petens Compary purchased a machine for $11,400 on January 1,2019 . The machine has been depreciased using the straight-ine method assuming a has a fouryear ice with a $1,200 residual value. Peters sold the machine on January 1, 2021, for $8,000. The book value as of Decomber 31,2020 is $6,300. What gain or loss should Peters record on the sale? A. Gan, 51,700 B. Gain, $2,200 c. Loss, 51,700 D. Loss, $850