In 2022 , depreciable property with a capital cost of $100,000 and a UCC balance of $79,400 at the end of the taxation year, is sold for $103,000. The carrying value for accounting purposes was $83,400. What are the income tax consequences of the sale? (a. A capital gain of $1,500. b. A copitol gain of $23,600. c. A capital gain of $3,000 and recapture of $20,600. d. Recopture of $23.600