In 2019,Mary Recognized a $45,000 Gain on the Sale of Section

Multiple Choice

In 2019,Mary recognized a $45,000 gain on the sale of Section 1231 property.Over the previous five-year period,Mary recognized the following net Section 1231 gains and (losses) : 2018 ($28,000)
2017 $16,000
2016 ($30,000)
Mary's 2019 gain is characterized as

A) $45,000 ordinary gain
B) $42,000 ordinary gain and $3,000 capital gain
C) $28,000 ordinary gain and $17,000 capital gain
D) $45,000 capital gain