Ashburn Reported a $105,000 Net §1231 Gain in Year 6

Multiple Choice

Ashburn reported a $105,000 net §1231 gain in Year 6.Assuming Ashburn reported $60,000 of nonrecaptured §1231 losses during Years 1-5, what amount of Ashburn's net §1231 gain for Year 6, if any, is treated as ordinary income?

A) $0.
B) $45,000.
C) $60,000.
D) $105,000.
E) None of the choices are correct.