During the current year, Artemisa sells equipment for $200,000. The equipment cost $180,000 when placed in service three years ago, and $30,000 of depreciation deductions were allowed. The results of the sale are

A) LTCG of $50,000.

B) Sec. 1231 gain of $50,000.

C) Sec. 1245 ordinary income $30,000.

D) Sec. 1245 ordinary income of $30,000 and Section1231 gain of $20,000.