Sun Inc. factors 2,000,000 of its accounts receivables with guarantee (recourse) for a finance charge of 3%. The finance company retains an amount equal to 10% of the accounts receivable for possible adjustments. What would be recorded as a gain (loss) on the transfer of receivables? A. Gain of 60,000. B. Loss of 260,000. c. Loss of 60,000. D. 0