Copper Corporation sold machinery for $47,000 on December 31, 2021. The machinery had been purchased on January 2, 2018, for $60,000 and had an adjusted basis of $41,000 at the date of the sale. For 2021, what should Copper report? A. A 1231 gain of $3,000 and $3,000 of ordinary income. B. A 1231 gain of $6,000 and $3,000 of ordinary income. C. A 1231 gain of $6,000. D. Ordinary income of $6,000.