AreaBurt purchased an apartment building on January 1, 2010, for $345,000. The building has been depreciated over the appropriate recovery period using the straight-line method. On December 31, 2022, the building was sold for $420,000, when the accumulated depreciation was $126,500. On his 2022 tax return, what should Burt report?a. Section 1231 gain of $75,000 and ordinary income of $126,500b. Section 1231 gain of $75,000 and unrecaptured depreciation of $126,500c. Ordinary income of $201,500d. Section 1231 gain of $126,500 and ordinary income of $75,000