On August 31, 2021, Acapella Co. sells a machine for $80,000 cash. The machine was originally purchased for $130,000 and had accumulated depreciation of $60,000 as of the date of sale. Which of the following is correct? O a, Acapella will recognize a gain of $10,000 O b. Acapella will recognize a gain of $80,000 O c. Acapella will recognize a loss of $10,000 O d. Acapella will recognize a loss of $50,000