How can I determine if it is gain or loss?

Please show work when solving

7.4 Analyze the effect of a plant asset disposal Clo 2 of 16 (2 complete)Y 2 cor QC7-10 (similar to) Question Help Bouchard Excavating purchased a used dump truck for $100,000 on January 1. 2018. The company has depreciated the dump truck using the straight-line method over its estimated 10-year life with a $9,500 residual value. Bouchard sold the dump truck on January 1, 2021, for $76,000. Total accumulated depreciation on the dump truck on the date of sale was $27,150. What gain or loss should be recorded on the sale? O A. Again of $24,000 O B. Again of $3,150 OC. Aloss of $3.150 O D. A loss of $24,000