During 2022, Pablo Oliverios sold decrepit and dilapidated residential rental property for $300,000, which he acquired in 2004 for $150,000. Pablo has claimed straight-line depreciation on the building of $57,525. What is the amount and nature of Pablo's gain on the sale of this decrepit and dilapidated rental property? A. $207,525 Section 1231 gain B. $150,000 Section 1231 gain, $57,525 "unrecaptured depreciation" C. $167,400 Section 1231 gain, $57,525 ordinary income D. $190,125 Section 1231 gain, $17,400 "unrecaptured depreciation" E. $150,000 Section 1231 gain, $92,475 "unrecaptured depreciation