Capri purchased a new laptop computer for her business for $2,400 in 2018. At the time, she decided to claim the Section 179 deduction for the full $2,400. In 2021, she sold the laptop computer for $500. How does she treat this amount?

a. As a long-term capital gain of $500.

b. As a long-term capital loss of $1,900.

c. As ordinary income of $500.

d. As an ordinary loss of $1,900.