Which of the Following Creates Potential § 1245 Depreciation Recapture

Multiple Choice

Which of the following creates potential § 1245 depreciation recapture and potential § 1231 gain?

A) Depreciable equipment held more than one year and sold for more than its original cost.
B) Amortizable goodwill held more than one year and disposed of for less than its adjusted basis.
C) Land held more than one year and sold for more than was paid for it.
D) Inventory held more than one year and sold for more than was paid for it.
E) None of the above.