32) GolfTime LLC sold a piece of land that it uses in its business for $52,000. GolfTime bought the land two years ago for $42,500. What is the amount and character of GolfTime's gain?

A) $9,500 1221.

B) $9,500 1231.

C) $9,500 1245.

D) $9,500 1250.

E) None of the choices are correct.