In $2023,$ Dearica sells a machine used in her business for $$24,000.$ The machine was purchased on May $1,2019,$ at a cost of $$21,000.$ Dearica has deducted depreciation on the machine of $$5,000.$ Dearica has no previous Section $1231$ gains or losses. What is the amount and nature of Dearica$$s gain as a result of the sale of the machine?

a$.$ $$5,000$ Section $1231$ gain and $$3,000$ ordinary income under Section $1245.$

b$.$ $$5,000$ ordinary income and $$3,000$ Section $1231$ gain.

c$.$ $$8,000$ Section $1231$ gain.

d$.$ $$8,000$ ordinary income under Section $1245.$

e$.$ None of these choices are correct.