Annas business warehouse is destroyed in a fire. She paid $150,000 for the warehouse, and $50,000 of depreciation has been deducted during its period of use. The insurance company pays Anna $125,000 due to the fire. What is the minimum amount that Anna must spend on a new warehouse to avoid any gain recognition?

A) $0

B) $100,000

C) $125,000

D) $150,000