Rural Municipality of Saturn recently sold their old hockey nink for $$256,789$ in $2009$ that was built in $1970$ for $$560,000.$ The administrator at the time estimated the iseful life of the building at $60$ years with an estimated salvage value of $$10,000$ at the end of its useful life. What functional area would the gaing $($Joss; be recorded under in the financial statements?

Select one:

a$.$ None of the answers are correct

b$.$ Pecrestion and Cuhtur

c$.$ Transportation

d$.$ Geheral Government