Sprague Associates Sold Office Furniture for $48,000

Sprague Associates sold office furniture for $48,000.The furniture had an original cost of $144,000 and accumulated depreciation of $72,000.Ignoring the tax effect, as a result of the sale

A) net income will increase $48,000.
B) net income will increase $24,000.
C) net income will decrease $24,000.
D) net income will decrease $48,000.