In 2006, Krump Corporation bought a factory building for $500,000. It deducted $180,000 of cost recovery deductions using straight-line depreciation while the building was in service. Krump sold the building in 2020 for $500,000. What are the tax consequences of the sale? (Do not consider Krump's other transactions.) a. $180,000 recaptured under Section 1245 b. $180,000 Section 1231 gain c. $180,000 Section 1250 gain d. $180,000 unrecaptured Section 1250 gain e. $90,000 Section 1231 income and $90,000 ordinary income recaptured under Section 1250