No. 6 (3 pts.) On Jan 1, 2020 Chen ltd purchased a machine for $876,400. The machine is depreciated based on double declining method for 10 years. The residual value is $43,600. In addition to the purchase price above, the company paid $63,600 related to import tax. On January 1, 2022, the company sold the machine for $751,000. What will be the capital gain/loss due to the sale of the machine? a. $136,680 b. $149,400 C. $187,000 d. $188,000 e. $213.000