During the current year, a taxpayer sells equipment for $150.000 that was placed in service in 2012. The equipment cost $175,000, and $55,000 of depreciation deductions were taken. The results of the sale are: OLTCG of $30,000 Sec. 1245 ordinary income of S30,000 Sec. 1250 ordinary income of $30,000 None of the above