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What is gain / loss recognized when a piece of equipment costing $ 9 , 0 0 0 with an estimated salvage value of $

What is gain/ loss recognized when a piece of equipment costing $9,000 with an estimated salvage value of $600 and useful life of 3 years is sold for $2,400 at the end of year 2?
A. $2,400 Loss
B. $1,000 Gain
C. $2,400 Gain
D. $1,000 Loss
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