3. Yelenis, whose tax rate is 32%, sells one Sec. 1231 asset this year, resulting in a $50,000 gain. Included in the $50,000 Sec. 1231 gain is $30,000 of unrecaptured Sec. 1250 gain. A review of Yelenis tax files for the past five years indicates one prior Sec. 1231 sale which resulted in a $14,000 loss. The gain will be taxed as A) 15% 25% 52% $20,000 $16,000 SO B) 15% $20,000 25% $16,000 32% $14,000 C) 15% 25% $30,000 32% SO $6,000 D) 15% $6,000 25% $30,000 52% $14,000