Martinez Co$.$ sells a machine that cost $$10,000$ with accumulated depreciation of $$8,000$ for $$2,000$ cash. The entry to record this transaction will recognize a gain or loss of how much?

There is a loss of $$2,000.$

There is a gain of $$2,000.$

There is a loss of $$8,000.$

There is a gain of $$8,000.$

There is no gain or loss.