In years 0, Aji corporation purchased a machine to use in its business for $56,000. In the year three, Agi sold the machine for $42,000. Between the date of the purchase and the date of the sale, Aji depreciated the machine by 32,000. what is the amount and character that I should recognize on the sale, assuming Aji is a corporation?

a. $3.6k of section 1231 gain and $14.4k of section 291 gain

b. $18k section 291 gain

c. $14k section 1231 loss

d. $3,600 section 291 gain and a $14.4 k section 1231 gain

e. $18k ordinary gain