28. Carter sold several Section 1231 business properties during the current year. His overall gain was $43,000, and his depreciation recapture was $18,000. Carter held all of these properties for more than 1 year. The only Section 1231 transaction he had in the last 5 years was a net loss of $9,000 in a transaction 2 years ago. How are Carter's gains for the current year treated on his income tax return? A. $18,000 ordinary income; $25,000 long-term capital gain B. $19,500 ordinary income; $23,500 long-term capital gain C. $27,000 ordinary income; $16,000 long-term capital gain D. $43,000 ordinary income