A machine costing $$75,000$ is purchased on September $1,$ Year $1.$ The machine is estimated to have a salvage value of $$10,000$ and an estimated useful life of $4$ years. Double$-$declining$-$balance depreciation is used. If the machine is sold on December $31,$ Year $3$ for $$13,000,$ the journal entry to record the sale will include: A$)$ A credit to gain on sale for $$8,000.$ B$)$ A debit to loss on sale for $$2,625.$ C$)$ A credit to accumulated depreciation for $$59,375.$ D$)$ A debit to loss on sale for $$3,042.$