Sun Inc. factors $2,000,000$ of its accounts receivables with guarantee $($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 as a gain $($loss$)$ on the transfer of receivables?

A$.$ Loss of $60,000$

B$.$ Gain of $60,000$

C$.0$