Big Buddy Corp set up a GAA for several machines that were properly classified as mid year, 5 year property recovered under the 200% declining balance method. One of the machines cost $60,000 and the rest cost a total of $40,000. The company elects out of bonus depreciation and the Section 179 expense deduction. Which of the following is a true statement concerning any dispositions of assets included in this GAA that are not removed from the GAA prior to calculating gain or loss? A. A disposition will cause the modifying convention to be applied to that portion of the unadjusted basis of the GAA that relates to the amount disposed of, B. A disposition will cause the modifying convention to be applied to the entire unadjussted basis of the GAA, C. The ordinary gain recognized on the transaction will always be the cash received on the disposition, D. The disposed property is treated as having an adjusted basis of zero.