On December $31,$ Strike Company sold one of its batting cages for $$187,467.$ The equipment had an original cost of $$220,550$ and has accumulated depreciation of $$33,083.$ Depreciation has been recorded up to the end of the year. What is the amount of the gain or loss on this transaction?

a$.$ loss of $$(33,083)$

b$.$ gain of $$44,111$

c$.$ no gain or loss

d$.$ can't be determined with data provided