麻烦助教老师看下mock这题

问题如下：

Q. The result of the sale of the vehicle is most likely:

选项：

A.a loss of ARP 15,000.

B.a gain of ARP 15,000.

C.a gain of ARP 18,333.

解释：

B is correct. The result on the sale of the vehicle is a gain of 15,000, calculated as:

Gain or loss on the sale = Sale proceeds – Carrying amount

= Sale proceeds – (Acquisition cost – Accumulated depreciation)

= 85,000 – {100,000 – [((100,000 – 10,000)/9 years) × 3 years]}

= 15,000.