A retail building used in the business of a sole proprietor is sold on March 10th of the current year for $416,000. The building was acquired 10 years ago for $400,000 and straight-line depreciation of $104,000 had been taken on the building. what is the maximum UN recaptured 1250 gain from the disposition of the building?

A)$120,000

B)$416,000

C)$0

D)$296,000

E)$104,000