A business acquires a rental property several years ago for $562,000, with $112,000 of this amount being the estimated value of the land. At the beginning of the current year the UCC for the property is $374,561. During the current year, the property is sold for $843,000, with $262,000 of this amount being allocated to the land. Which of the following statements is correct? Select one: O a. The business will have recapture of $75,439 and a capital gain of $131,000 O b. The business will have recapture of $187,439. c. The business will have a taxable capital gain of $281,000 O d. The business will have recapture of $75,439 and a capital gain of $281,000