Lirin Inc. factors $6,000,000 of its acoou nts receivables without recourse for a finance charge of 5%. The nance company retains an amount equal to 10% of the amounts receivable for possible adjustments. Lirin estimates the fair value of the recourse liability:r at $130,000. l.'Jhat would be recorded as a gain {loss} on the transfer of receivables? O A Gain of $530,000. 0 B Loss of $1,130,000. 0 c Loss of $230,000