Details regarding a companies land and building are as follows: Land and building acquired 3 years ago for a total of: Of the total purchase price, the amount allocated to the land was: At the beginning of the current year, UCC for the proprty was: This year, the property is sold for a total of: of the total sales price, the amount allocate to the land was: 1,686,000 336,000 1,123,683 2,529,000 786,000 Which of the following statements is correct? The business will have recapture of $226,317 and a capital gain of $225,000. The business will have recapture of $226,317 and a capital gain of $450,000 The business will have recapture of $676,317 and a capital gain of $225,000 The business will have recapture of $676,317and a capital gain of $450,000