The selected data from statements of financial position on December 31, Year 1, and December 31, Year 2, is presented below: 12/31/Year 1 12/31/Year 2 Property, plant, and equipment $295,000 $340,000 Accumulated depreciation (102,000) (119,000) Additional information for Year 2: Equipment was acquired for $65,000. Depreciation expense was $30,000. The carrying amount (cost minus accumulated depreciation) of property, plant, and equipment disposed of in Year 2 was A. $17,000 B. $7,000 C. $32,000 D. $20,000