A taxpayer acquires a rental property several years ago for $562,000 with $112,000 of this amount being the estimated value of a the land and the remaining $450,000 attributable to the building. 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 for the land and $581,000 for the building. Which of the following statements is correct? There will be recapture of $75,439 and a capital gain of $131,000. There will be recapture of $75,439 and a capital gain of $281,000. of There will be recapture of $187,439 There wil be a taxable capital gain of $281,000.