Kingston Jerk Factory Reported the Following Results for 2014 During 2014, the Company Sold Equipment That Had an Original

Kingston Jerk Factory reported the following results for 2014:
$\begin{array}{llr}&\text { December } 31&\text { January } 1\\\text { Property, plant, and equipment } & \$ 420,000 & \$ 405,000 \\\text { Accumulated depreciation } & \underline{(189,000) } & (180,000) \\\text { Net property, plant, and equipment } & \$ 231,000 & \$ 225,000 \\\hline\end{array}$
During 2014, the company sold equipment that had an original cost of $39,000 and accumulated depreciation of $31,000 for $13,000. New equipment was purchased for cash during the year. How much gain/(loss) will Kingston add or subtract from net income when preparing the operating activities section of the statement of cash flows using the indirect method for 2014?

A) Subtract $5,000
B) Add $2,000
C) Subtract $26,000
D) There is not enough information provided to answer this question.