Blue Company sold machinery for $80,000 on December 23, 2021. The machinery had been acquired on April 1, 2019, for $69,000 and its adjusted basis was $34,200. The 1231 gain and 1245 recapture gain are:

a. $11,000 1231 gain, $34,800 1245 recapture gain

b. $11,000 1231 gain, $34,200 1245 recapture gain

c. $0 1231 gain, $45,800 1245 recapture gain

d. $45,800 1231 gain, $0 1245 recapture gain