Who can figure this out? FSA question company, question, regarding, following, equipment

smuggycfa

Had a hard time on this one:
An analyst gathered the following information regarding the longlived assets of a company ($000):
20X2 20X1
Land $75 $60
Plant and equipment 640 592

715 652
Less: Accumulated 224 188
depreciation
Property, plant and $491 $464
equipment – net
Depreciation Expense $42
Capital expenditures 82
Proceeds from sale of equipment 18
The gain or loss from the sale of longlived assets during 20X2 was closest to ($000):
a. $5 gain.
b. $5 loss.
c. $13 gain.
d. $13 loss.
Answer : A