explain please!

4. Campos sold equipment for $200,000. The equipment was purchased for $160,000 and had accumulated depreciation of $60,000. What amount is reported as Section 1231 gain? c. $60,000 b. $40,000 e. $200,000 d. $100,000 a. $0 5. On January 1, Year 2, Shah acquired an office building, economic useful life of 40 years, for $780,000 for use in his business. There was no estimated salvage value. Shah depreciated the building under MACRS for 10 years for a total depreciation taken of $200,000. On January 1 of the current year, Juan sold the building for $860,000. How much is the unrecaptured Section 1250 gain on the sale? a. $280,000 b. $200,000 c. $195,000 d. $80,000 e. $0