During 2022, Peters Corporation sells rental real property for $180,000, which was acquired in 2001 for $160,000. Peters has claimed straight-line depreciation on the building of $50,000. What is the amount and nature of Peters gain on the sale of the real property? I know the answer is $10,000 ordinary income and $60,000 Section 1231 gain but I do not understand why this is the answer. I thought it would be 20,000 section 1231 gain 50,000 unrecaptured depreciation but that is wrong. Please explain this for me. Thank you