Samson Purchased Some Equipment for $86,749 on March 15, 2014

Samson purchased some equipment for $86,749 on March 15, 2014. He decided he did not need the equipment and sold it on March 10, 2015 for $82,000. The equipment was subject to depreciation of $16,851 for 2014 and 2015. What gain or loss will Samson recognize on the sale of the equipment?

A) $4,749 capital loss.
B) $4,749 ordinary loss.
C) $12,102 capital gain.
D) $12,102 ordinary gain.