On December $31,$ Strike Company sold one of its batting cages for $$23,392.$ The equipment has an initial cost of $$259,913$ and had accumulated depreciation of $$233,922.$ Depreciation has been recorded up to the end of the year. What is the amount of the gain or loss on this transaction?

a$.$ Gain of $$2,599$

b$.$ Loss of $$2,599$

c$.$ Gain of $$236,521$

d$.$ Loss of $$210,530$