Kiyo Edson has the following assets: Land with ACB of $45,000 Building with a cost of $90,000, and UCC of $77,000. Kiyo sells both of land and building in a single transaction for $219,000. The estimated FMV of each was: Land : $146,000 Building: $73,000 How much capital gain and terminal loss will Kiyo realize on this transaction? Choose the correct answer. O A. capital gain of $73,000, terminal loss of $4,000 O B. capital gain of $73,000, terminal loss of $17,000 OC. capital gain of $97,000, terminal loss of $0 D. capital gain of $84,000, terminal loss of $0