On January 1, 2019, Shadow, Inc. purchased equipment for $54,000. Shadow uses straight-line depreciation and estimates a 10-year useful life and a $6,000 salvage value. On December 31, 2026, Shadow sells the equipment for $28,400. In recording this sale, Shadow should reflect: Select one: A. A $12,800 gain B. A $3,200 gain C. A $6,000 gain D. A $2,800 gain