Jane operated a restaurant individually. Unfortunately, due to the current situation, he has to sell the restaurant for $5,000,000. He purchased the furniture, fixtures and equipment for $500,000 several years ago and the purchased price was allocated to them. The adjusted basis for these FF&E was $1000,000 and accumulated depreciation was $200,000. What's the effect for this transaction?

A. Capital gain of $400,000

B. Ordinary income of $500,000

C. Ordinary income of $200,000, and capital gain of $200,000