James Edson has the following assets: - Land with ACB of $50,000 - Building with a cost of $85,000, and UCC of $84,000. James sells both of land and building in a single transaction for $216,000. The estimated FMV of each was: - Land : $144,000 - Building: $72,000 How much capital gain and terminal loss will James realize on this transaction? Choose the correct answer. A. capital gain of $82,000, terminal loss of $0 B. capital gain of $72,000, terminal loss of $12,000 C. capital gain of $81,000, terminal loss of $0 D. capital gain of $72,000, terminal loss of $13,000