Arial 11 BI VA III CD lili 19 1 2 2.5 points QUESTION 42 A sole proprietor owned an office building with a cost of $300,000 and accumulated depreciation of $40,000, using modified accelerated cost recovery system (MACRS) straight-line depreciation. In the current year, she sold the building for $320,000. What is the unrecaptured Section 1250 gain from this sale, if any? $40,000 $0 I $20,000 $60,000 2.5 points OLIESTION43