Samson purchased some equipment for $86,749 on March 15, 2017. He decided he did not need the equipment and sold it on March 10, 2018 for $82,000. The equipment was subject to depreciation of $16,851 for 2017 and 2018. What gain or loss will Samson recognize on the sale of the equipment?
A. $4,749 ordinary loss.
B. $12,102 ordinary gain.
C. $12,102 capital gain.
D. $4,749 capital loss.