Golden Goose Corp

Golden Goose Corp. has a piece of equipment, which is being held for sale, and has a carrying value of $100,000. When the decision to sell had been made, the equipment had been written down from a carrying value of $180,000. At December 31, 2020, it is estimated that the fair value less disposal costs (net realizable value) is $130,000. For the calendar year 2020, Golden Goose should recognize a recovery (gain) of

A) $0.
B) $30,000.
C) $50,000.
D) $80,000.