In 2021, Zhang recognized a $45,000 gain on the sale of Section 1231 property. Over the previous five-year period, Zhang recognized the following net Section 1231 gains and (losses): 2020 ($28,000) 2019 $16,000 2018 ($30,000) Zhang's 2021 gain is characterized as Multiple Choice A.$45,000 capital gain B.$42,000 ordinary gain and $3,000 capital gain C.$28,000 ordinary gain and $17,000 capital gain D.$45,000 ordinary gain