In 2022, Company A sold equipment that originally cost $120,000 with accumulated depreciation of $45,000 to Company B for $90,000. Company B estimates that the equipment has a remaining useful life of 5 years with no salvage value, and records 2022 depreciation accordingly. Prior to the sale, Company A had recorded straight-line depreciation of $15,000 per year. What is the gain that will need to be deferred on the intercompany sale in 2022 in Entry TA? a. $10,000 b. $12,000 c. $15,000 d. None of the above