On October 1, 2016, Wireless Communications purchased a new piece of equipment that cost $45,000. The estimated useful life is 10 years and estimated residual value is $2,000. Assume that Wireless uses the straight-line method of depreciation and sells the equipment for $33,800 on October 1, 2020. The result of the sale of the equipment is a gain (loss) of 

A. $2,000. 

B. $0. 

C. ($10,400) 

D. $6,000.