A financial analyst at BETTO, S.A. is analyzing the result of the sale of a vehicle for 85,000 Argentine pesos (ARP) on 31 December 2009. The analyst compiles the following information about the vehicle:

Acquisition cost of the vehicle

ARP 100,000

Acquisition date

1 January 2007

Estimated residual value at acquisition date

ARP 10,000

Expected useful life

9 years

Depreciation method

Straight-line

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

A. a loss of ARP 15,000.

B. a gain of ARP 15,000.

C. a gain of ARP 18,333.