Ben transfer machinery (original cost 38000, ab 25000, fmv 41000) for all 100 shares of limen corporation stock. before the transfer, Ben used the machinery in his business, claiming 13000 depreciation. lime later sell the machinery (after taking 6000 in depreciation) for 49000. what is the amount and character of lime gain on the sale?

a. 13000 sec1245, 17000 sec 1231

b. 11000 sec 1245, 19000 sec 1231

c. 19000 sec1245, 11000 sec1231

d. 6000 sec1245, 24000 sec 1231

e. non of the answers provided is correct.