Yanik Company's Delivery Truck, Which Originally Cost $84,000, Was Destroyed

Yanik Company's delivery truck, which originally cost $84,000, was destroyed by fire.At the time of the fire, the balance of the Accumulated Depreciation account was $57,000.The company received $48,000 reimbursement from its insurance company.The gain or loss as a result of the fire was a

A) $36,000 loss.
B) $21,000 loss.
C) $36,000 gain.
D) $21,000 gain.