Joan bought a business Machine for $15,000 on January 1, 2010, and later sold the machine for $12,800, when the total allowable depreciation is $8500. The depreciation actually taken on the tax returns totaled $8000. Joan must recognize a gain or loss of:
a) $6300
b) $5800
c) $4300
d) no gain or loss
e) none of the above