In Year 4 Barton, an individual, sold Section 1245 property for $21,000 that had an adjusted basis of $12,000, resulting in a $9,000 gain. The property had cost Barton $13,800 when purchased in Year 2, and $1,800 of MACRS depreciation had been taken. How should Barton report the gain on Barton's Year 4 tax return?

	a.	As an ordinary gain of $8,000 and a long-term capital gain of $1,000
	b.	As an ordinary gain of $7,200 and a long-term capital gain of $1,800
	c.	As an ordinary gain of $1,800 and a long-term capital gain of $7,200
	d.	As a long-term capital gain of $9,000