The Munson Company has a plant asset that cost $81,000 when it was purchased on January 1, 2013. It was depreciated by the straight-line method based on a 9-year life with no salvage value. On June 30, 2020, the asset was discarded with no cash proceeds. The gain or loss that should be recognized on retirement is O a $9,000 gain. O that there is no gain or loss. O a $13,500 loss. O a $67,500 loss