Farhana purchased a new stove for $600 and placed it in service in her rental house in June 2018. No special depreciation allowance was claimed. Farhana sold the rental house, including the stove, in October 2021. Her adjusted basis including depreciation on the stove at the time of sale was $139. The stove was included in the sale, but the statement specified a price of $375, leaving a $236 gain.

Under what section of the Internal Revenue Code will that gain fall?