Vorst Corporations schedule of depreciable assets at December 31, Year 3, is shown in the next column. Vorst takes a full years depreciation expense in the year of an assets acquisition and no depreciation expense in the year of an assets disposition. The estimated useful life of each depreciable asset is 5 years.

		Accumulated	Acquisition	Salvage
Asset	Cost	Depreciation	Date	Value
A	$100,000	$ 64,000	Year 2	$20,000
B	55,000	36,000	Year 1	10,000
C	70,000	33,600	Year 1	14,000
	$225,000	$133,600		$44,000

Vorst depreciates asset C by the straight-line method. On June 30, Year 4, Vorst sold asset C for $28,000 cash. How much gain or (loss) should Vorst record in Year 4 on the disposal of asset C?
A.	$(8,400)
B.	$2,800
C.	$(5,600)
D.	$(2,800)