When Do Unrecaptured §1250 Gains Apply

Multiple Choice

When do unrecaptured §1250 gains apply?

A) When the taxpayer makes the election.
B) It applies only when noncorporate taxpayers sell depreciable real property at a gain.
C) It applies when §1245 recapture trumps §1250 recapture.
D) It applies only when real property purchased before 1986 is sold at a gain.
E) None of the choices are correct.