30- Ben purchased an apartment building about 10 years ago, for $200,000. The building has been depreciated over the appropriate recovery period using the straight-line method. In the current year, the building was sold for $220,000, when the accumulated depreciation was $62,500. Ben is in the 32% tax bracket; on his current year tax return, he should report:

a-Section 1231 gain of $62,500 and ordinary income of $20,000. b-Section 1231 gain of $20,000 and "unrecaptured depreciation" taxed at 25 percent of $62,500. c-Section 1231 gain of $20,000 and ordinary income of $62,500. d-Ordinary income of $82,500. e-None of the above.