On December 31, Strike Company sold one of its batting cages for $208,282. The equipment had an original cost of $197,867.90 and has accumulated depreciation of $23,952.43. 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 $13,538.33

b.cannot be determined

c.no gain or loss

d.loss of $13,538.33