The Manager at the Chesapeake Bay Crab House Reported a Current

The manager at the Chesapeake Bay Crab House reported a current disposal value of an old fish processing machine at $8,200.The current book value on the old machine is $43,500.
Required
Compute the loss on disposal of the old machine.

A) ($22,000)
B) ($26,000)
C) ($28,500)
D) ($31,480)
E) ($35,300)