Joe purchased a van for $30,000 on February 1, 2014, for use with his business, Crew Airport Transport. Joe elected to take the 179 deduction for the entire cost. On January 1, 2016, Joe sold the van for $20,000. What were the tax effects of this transaction?

a.$10,000 capital gain, $10,000 ordinary gain

b.$20,000 ordinary gain

c.$20,000 capital gain

d.$10,000 loss