Code $1250$ recapture applies to which of the following?

a$.$ Code $1231$ real property sold at a gain with accumulated

depreciation in excess of straight line.

b$.$ Code $1231$ personal property sold at a gain with accumulated

depreciation.

c$.$ Code $1231$ real property sold at a gain with accumulated

depreciation equal to straight$-$line depreciation.

d$.$ Code $1231$ personal property sold at a loss.