Please provide the solution to this general accounting question with accurate financial calculations.

A vehicle's book value on December 31, Year 6 is $14,000. It has been depreciated using straight-line depreciation of $3,000 annually. If the vehicle is sold for $12,000 on the same date, what should be recorded? a. A gain on sale of $2,000 b. A loss on sale of $1,000 C. A loss on sale of $2,000 d. No gain or loss