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| On 1 January 20X4 Goblin bought a machine for $63,000. It was estimated that the machine's useful life would be 7 years and its residual value $7,000. Two years later the useful life was revised to four remaining years with a residual value of $7,000. At 31 December 20X8 the machine was sold for $30,000. Goblin uses the straight line method of depreciation and charges a full year，s depreciation in the year of acquisition and no depreciation in the year of disposal. What is the profit or loss on disposal? A $3,000 loss B $7,000 profit C $3,000 profit D $7,000 loss |