39) Whitworth reported a $105,000 net 1231 gain in year 6. Assuming Whitworth reported $60,000 of nonrecaptured 1231 losses during years 1-5, what amount of Whitworth's net 1231 gain for year 6, if any, is treated as ordinary income?

A) $0.

B) $45,000.

C) $60,000.

D) $105,000.

E) None of the choices are correct.