Barbara Salter is self$-$employed and has only one piece of equipment in Class $8.$ She bought the equipment $5$ years ago for $$10,000.$ The opening UCC for Class $8$ in the current year is $$8,000.$ On June $5$ of the current year, she sells the equipment for $$5,000.$ She has no other assets in Class $8.$ What are the tax consequences to Barbara on the disposition of the equipment in the current year?

a$.$ capital loss of $$5,000$ and a terminal loss of $$3,000$

b$.$ capital loss of $$0$ and a terminal loss of $$3,000$

c$.$ capital loss of $$0$ and a terminal loss of $$2,000$

d$.$ capital gain of $$5,000$ and recapture of CCA equal to $$3,000$

e$.$ capital gain of $$0$ and recapture of CCA equal to $$3,000$