If a fixed asset with an original cost of $18,000 and accumulated depreciation of $2,000 is sold for $15,000, the company must _____.

	a.	recognize a loss on the income statement under other expenses.
	b.	recognize a loss on the income statement under operating expenses.
	c.	recognize a gain on the income statement under other revenues.
	d.	recognize a gain on the income statement under revenues.