Marianne's business delivery truck is destroyed in an accident. She paid $50,000 for the truck, and $25,000 of depreciation has been deducted during its period of use. The insurance company pays Marianne $27,000 due to the accident. What is the minimum amount that Marianne must spend on a new truck to avoid any gain recognition?

A) $40,000

B) $32,000

C) $10,000

D) $27,000

must show work please