56. Harold Hunch purchased Section 1250 commercial property on January 1, 1980, and sold it on January 1, 2019, at a gain of $250,000. Depreciation taken was $500,000; straight-line depreciation would have been $400,000. a. How should Harold treat the gain or loss. b. What would your answer have been in (a) if the property had been residentia rental housing