Answer:
$100,000 loss on disposal
Step-by-step explanation:
The current value (V) of the plant asset is the original $375,000 subtracted by the accumulated depreciation until the end of the current year, $150,000:

The gain or loss from this transaction is measured by the amount received in cash subtracted by the current value of the plant asset:

Therefore, the company should recognize a $100,000 loss on disposal.