16. Which of the following statements is not true? a. In applying the Sec. 1245 and 1250 recapture provisions, the amount of gain recaptured as ordinary income cannot exceed the recognized gain. b. Gifts of appreciated depreciable property do not result in recapture of depreciation to the donor. c. There is no recapture at the time of death or on a subsequent sale of the inherited property. d. Depreciation recapture under Sections 1245 and 1250 does not apply to losses. (e. None of the answers provided is correct