Identify which of the following is false. A) Corporations that sell real property at a gain must report an additional 20% of the entire gain as ordinary income. B) Corporations selling real property that previously had been depreciated using an accelerated method are subject to Sec. 291. C) Section 291 reduces the amount of net Sc. 1231 gains that can be offset by corporate capital losses. D) Section 291 recapture applies to Sec. 1250 property