15. Blue Company sold machinery for $45,000 on December 23, 2021. The machinery had been acquired on April 1, 2019, for $69,000 and its adjusted basis was $34,200. The 1231 gain, 1245 recapture gain, and 1231 loss from this transaction are:

a.$0 1231 gain, $0 1245 recapture gain, $14,800 1231 loss.

b.$0 1231 gain, $10,800 1245 recapture gain, $34,200 1231 loss.

c.$0 1231 gain, $34,200 1245 recapture gain, $0 1231 loss.

d.$0 1231 gain, $10,800 1245 recapture gain, $0 1231 loss.