Sprague Associates Sold Office Furniture for $32,000

Sprague Associates sold office furniture for $32,000. The furniture had an original cost of $96,000 and accumulated depreciation of $48,000. Ignoring the tax effect, as a result of the sale

A) net income will increase $32,000.
B) net income will increase $16,000.
C) net income will decrease $16,000.
D) net income will decrease $32,000.