12. On January 4, 1986, Rita Racksaw purchased a warehouse for $150,000. In 2020, she sold the warehouse for $107,000. She took $150,000 depreciation under ACRS and straight-line depreciation would have been $150,000. How much and what type of income or gain would Rita have on the sale? a. $43,000 Section 1231 loss b. $ 107,000 Section 1231 gain c. $107,000 long-term capital gain d. $ 107,000 ordinary income