Silvertone Limited acquired the net assets of Blue Limited. Silvertone Limited provided an item of equipment as part of the consideration. The fair value of the equipment was $26 000. It cost $40 000 and had a carrying amount of $24 000. This will result in Silvertone Limited recording a: O a. CR LOSS $2 000 O b. none of the other options c. DR Loss $2 000 O d. CR Gain $2 000 e. DR Gain $2 000