In 2019, the CEO and founder of Stan's Super Fans (SSF)-a firm that manages fan mail and fan clubs on behalf of celebrity actors and recording artists-is considering an offer to sell its hip hop division's assets to Marshall's Melomaniacs (MM) for $5 million. SSF's original cost for the hip hop division assets was $1.5 million. Accumulated book deprecation and amortization totals $0.75 million through the sale date. Because of favorable tax rules at the time, carrying value for tax is $0. How much accounting (book) gain or loss will SSF record if it closes the deal with MM today? $4.25 million gain o $5 million gain o No gain or loss because the divisional assets are not a passive equity security $3.5 million gain