can also give reason?or steps thank you

Listed below is a yearly schedule that reflects Hurko's net Section 1231 gains and (losses) reported on its tax returns through 2011. In 2012, Hurko recognized a $14,750 gain on the sale of business property. How is this gain characterized on Hurko's 2012 tax return? $14,750 Section 1231 gain. $14,750 ordinary gain. $2,300 ordinary gain and $12,450 Section 1231 gain. $12,450 ordinary gain and $2,300 Section 1231 gain. None of the above