A Retail Building Used in the Business of a Sole

Multiple Choice

A retail building used in the business of a sole proprietor is sold on March 10, 2012, for $342,000. The building was acquired in 2002 for $400,000 and straight-line depreciation of $104,000 had been taken on the building. What is the maximum unrecaptured § 1250 gain from the disposition of this building?

A) $400,000.
B) $322,000.
C) $104,000.
D) $26,000.
E) None of the above.