Marquez Purchased Some Equipment for $58,750 on August 15,2015

Marquez purchased some equipment for $58,750 on August 15,2015.He decided he did not need the equipment so he sold it on June 13,2016 for $56,500.The equipment was subject to depreciation of $6,964 for 2015 and 2016.What gain or loss will Marquez recognize on the sale of the equipment?

A) $4,714 capital gain.
B) $2,250 capital loss.
C) $2,250 ordinary loss.
D) $4,714 ordinary gain.