Man purchased an office building on May 1, Year 1 for $630k. In Year 5, Man sold the property for $725k after claiming $55k in straight-line depreciation under MACRS (tax accounting term). The gain on the sale should be reported as

THIS IS TAX ACCOUNTING

(numbers in the $ for the options below)

A 55k ordinary income and 95k sec 1231 gain

B 150k ordinary income

C 150k sec 1231 gain

D 95k sec 1231 gain