Alpha sold machinery that it used in its business to Beta, a related entity, for $40,450. Beta used the machinery in its business. Alpha bought the machinery a few years ago for $49,550 and has claimed $30,450 of depreciation expense. What is the amount and character of Alpha's gain? Multiple Choice $21,350 ordinary income under $1239 O $10,000 ordinary gain end $11.350 $1231 gain $21,350 $1231 gain