Hospital Equipment That Originally Cost $150,000 Was Sold for $60,000

Hospital equipment that originally cost $150,000 was sold for $60,000. The net book value of the equipment at the date of sale was $75,000. The hospital should report

A) An operating loss of $15,000.
B) A nonoperating loss of $15,000.
C) Expenses of $75,000.
D) Other financing sources of $60,000.