On June 30, 2016, Water, Inc. sold some used equipment for $60,000. The equipment had been purchased several years ago for $130,000. Water, Inc. properly recorded a $14,000 gain on the sale. The accumulated depreciation on the equipment at the date of sale was:

Select one:

A. $64,000

B. $68,000

C. $84,000

D. $44,000