On May 1, 2008, Thayer Corporation bought a new machine for $39,000. At that time, the company estimated that the machine had a 10-year useful life and an estimated salvage value of $3,000. Thayer later sold the machine on March 1, 2017, for $1,800. If Thayer recorded monthly depreciation on the machine using the straight-line method, it should recognize a loss of ______ on the sale.

A : $5,400

B : $2,750

C : $8,400

D : $4,800