以下米国公認会計士の問題の解説をお願いできないでしょうか？

Question

以下米国公認会計士の問題の解説をお願いできないでしょうか？On July 1, 20x1, one of Mad Co.'s delivery vans was destroyed in an accident. On that date, the van's carrying value was $1,500. On July 15, 20x1, Mad received and recorded a $500 invoice for a new engine installed in the van in May 20x1, and another $300 invoice for various repairs. In August, Mad received $2,500 under its insurance policy on the van, which it plans to use to replace the van. What amount should Mad report as gain (loss) on disposal of the van in its 20x1 income statement?

A. $2,500
B. $700
C. $500
D. $0

Answer 1

B700ドル

簿価は1,500ドル
このなかに、資本的支出の500ドルが含まれる。

修理費は、300ドル

保険収入は、2,500ドル

よって、保険差益は、2,500-(1500+300)=700