1. Amy's business, Atlanta Sounds, sold two pieces of equipment during 2021, realizing a gain on one od the assets (Music Synthesizer). Amy would like to classify this gain as a section 1231 gain to generate a long-term capital gain. In researching the tax treatment of this gain, which section dictates that section 1245 recapture rules will apply first before applying section 1231?

A. Section 1245 (a)

B. Section 1231 (c)

C. Section 1245 (e)

D. Section 1231 (a)

E. Section 1250 (b)

This is United States Law ans Tax