On January 1, 2011, Mill Corporation purchased for 152,000, equipment having a useful life of ten years and an estimated residual value of 8,000. Mill has recorded monthly depreciation of the equipment on the straight-line method. On December 31, 2019, the equipment was sold for 28,000. As a result of this sale, Mill should recognize a gain of

A. 0.

B. 5,600.

C. 13,600.

D. 28,000.