Mary Brown purchased an apartment building on January 1,2012 , for $200,000. The building was depreciated using the straight-line method. On December 31, 2022, the building was sold for $210,000 when the asset basis net of accumulated depreciation was $160,000. On her 2022 tax return, Brown should report Section 1231 gain of $10,000 and Sec. 1250 unrecaptured gain of $40,000. Section 1231 gain of $40,000 and ordinary income of $10,000. Ordinary income of $50,000. Section 1231 gain of $10,000 and ordinary income of $40,000