[求助]CFA L1 原版书long lived asset 的习题 company, decided, likely, record, least

Finalnub

A company that has decided to sell an asset is least likely to record a
     A. gain at the time the asset is sold;
     B. loss at the time the decision is made;
     C. gain at the time the decision is made;


原版书后面的解答看不懂。请老师们解释一下。