Danzig Inc. factors $$3,000,000$ of its accounts receivables without recourse for a finance charge of $3\%.$ The finance company retains an amount equal to $10\%$ of the accounts receivable for possible adjustments. What would be recorded by Danzig as a gain $($loss$)$ on the transfer of receivables?

gain of $$90,000$

loss of $$90,000$

loss of $$300,000$

loss of $$390,000$