Janet Maple sold her apple orchard in 2022 for $80,000. Her adjusted basis at the time of sale was $60,000. She bought the orchard in 2015, but the trees did not produce a crop until 2018. Her pre-productive expenses were $6,000. She elected not to use the uniform capitalization rules. Janet must treat what amount of the gain as ordinary income? A. $4,000 B. $6,000 C. $8,000 D. $10,000