Omran Enterprise acquired a heavy truck on 1/7/2019 at a total cost of AED 320,000. The economic life is estimated to be 10 years. Omran Enterprise uses the SLM in allocating costs of its fixed assets. The salvage value is 0.10 TC. Due to financial difficulties, the truck has been sold on 30/9/2020 at AED 240,000. The capital gain is: (a) 44,000 (b) (c) 28,400 (d) None of the above Select one: a. A 0 b. B C D d. C