In 2018, Gordon Grant sold an office building for \(\$ 180,000\). He had purchased the building in 1986 for \(\$ 150,000\) and had properly deducted \(\$ 100,000\) of depreciation, which included \(\$ 15,000\) in additional (excess) depreciation. How will Gordon treat the gain on the sale of this office building?

a. \(\$ 15,000\) ordinary income; \(\$ 115,000\) Section 1231 gain

b. \(\$ 30,000\) ordinary income; \(\$ 100,000\) Section 1231 gain

c. \(\$ 100,000\) ordinary income; \(\$ 30,000\) Section 1231 gain

d. \(\$ 0\) ordinary income; \(\$ 130,000\) Section 1231 gain