Lannister, Inc. sold an asset with a book value of $54,000 for $90,000 cash. Which of the following is a TRUE statement? O A. Gain on sale equals $90,000 and Cash inflow equals $36,000. O B. Gain on sale equals $36,000 and Cash inflow equals $90,000 C. Gain on sale equals $90,000 and Cash inflow equals $90,000 O D. Gain on sale equals $54,000 and Cash infiow equals $54,000