Wells Company's delivery truck, with a cost of $56,000 was destroyed by fire. At the time of the fire, the balance of the Accumulated Depreciation account amounted to $38,000. The company received $32,000 reimbursement from its insurance company. The gain or loss as a result of the fire was_________.(A) $24,000 loss.(B) $14,000 loss.(C) $24,000 gain.(D) $14,000 gain.