Disregarding land value, Vanessa purchased a residential rental building on November 12, 2014 for $276,000. She sold the building on May 19, 2019 for $395,000. The allowable depreciation on the property was $45,159. The sale of the building falls under which section of the Internal Revenue Code? Section 1231 gain of $164,159. Section 1245 gain of $45,159; and Section 1231 gain of $119,000. Unrecaptured Section 1250 gain of $164,159. Unrecaptured Section 1250 gain of $45,159; and Section 1231 gain of $119,000.