17. Which of the following statements is not true? a. Unrecaptured Sec. 1250 gain is ordinary income and applies to both corporations and individuals. b. There is no recapture at the time of death or on a subsequent sale of inherited property. c. Sec. 291 gain is ordinary income and applies only to corporations. d. Gain recognized on the sale or exchange of property between related parties is ordinary income to the seller if the property is subject to depreciation in the hands of the buyer. e. None of the answers provided is correct