1. Which of the following events could result in 1250 depreciation recapture?

a.Sale at a loss of a depreciable business building held for 9 months.

b.Sale at a gain of depreciable equipment held more than a year on which straight-line depreciation was taken.

c.Sale at a gain of a business building held more than a year on which straight-line depreciation was taken.

d.Sale at a loss of a depreciable business building held more than one year.

e.None of these choices are correct.