Maria purchased manufacturing equipment several years ago at a cost of $16,000 to use in her business. She claimed $9,716 of cost recovery deductions. She sold the equipment for $8,000. What is the amount and character of the gain or loss resulting from this disposition? A) $1,716 of ordinary income, $0 long-term capital gain B) $8,000 capital loss C) $8,000 ordinary loss D) $9,716 ordinary income