A retail building used in the business of a sole proprietor is sold on March 10, 2020, for $342,000. The building was acquired in 2010 for $400,000 and straight-line depreciation of $104,000 had been taken on it. What is the maximum unrecaptured 1250 gain from the disposition of this building?

a.$26,000

b.$104,000

c.$400,000

d.$322,000