PLease answer the multiple choice :

On January 1, 2015, Chunde Company purchased a machine for $46, 800. Chunde uses straight-line depreciation and estimates an eight-year useful life and an $3, 600 salvage value. On December 31, 2018, Chunde sells the machine for$28,000. In recording this sale, Chunde should reflect: Select one: A. A $2, 800 gain B. A $800 loss C. A$6, 400 gain D. No gain or loss