In 2022, Mary sells for $24,000 a machine used in her business. The machine was purchased on May 1, 2019, at a cost of $21,000. Mary has deducted depreciation on the machine of $5,000. Mary has no previous Section 1231 gains or losses. What is the amount and nature of Mary’s gain as a result of the sale of the machine?

a. $8,000 Section 1231 gain

b. $8,000 ordinary income under Section 1245

c. $5,000 ordinary income and $3,000 Section 1231 gain

d. $5,000 Section 1231 gain and $3,000 ordinary income under Section 1245

e. None of the above