A taxpayer is using a piece of machinery in his business. He used Section 179 to expense the entire machine in Year One of use. He sells the property in Year Three for a gain and is shocked to learn that the sale is being taxed as ordinary income to a large extent. Why? Select one: a. Section 1245 depreciation recapture, because the taxpayer used accelerated depreciation on the asset and sold it before the end of its class life. b. The preparer messed up. It's a capital asset and should be sold as a long-term capital gain. c. The machine is considered inventoriable for the purpose of sale to customers. d. None of the above.