On January $1,2022,$ Alfa sells a controlling shareholding at $37,000.$ This shareholding was recorded in the balance sheet at $40,000.$ As a result of the sale, within the $2022$ income statement Alfa recognizes:

A loss on disposal of $3,000$

B$)$ "Sales revenues $37,000$; Production costs $40$;$000"$

C$)$ "Sales revenue $37,000$; Loss on disposal $3,000"$

D$)$ The transaction does not affect the income statement as it occurred on January $1.$