Marcus purchased a rental building in February $2017$ for $$295,000($disregarding land value$).$ He sold the building in September $2022$ for $$450,000.$ The allowable depreciation on the property was $$42,320.$ Under what section of the Internal Revenue Code will the sale of this building fall?

Section $179.$

Section $1245.$

Section $1250.$

Section $1255.$