Starburst Company began the year with capital assets of $172,000 and accumulated depreciation of $66,000.During the year, capital assets were purchased for $81,000 and capital assets were sold for proceeds of $78,000.Depreciation expense for the year was $58,000.At the end of the year, Starburst Company had capital assets of $155,000 and accumulated depreciation of $102,000.What was the gain or loss on disposal of capital assets during the year?

a. $2,000 gain

b. $2,000 loss

c. $39,000 loss

d. $58,000 loss

e. None of the above