Moody Corporation purchased a building in 1980 for $800,000. During 2020, the building was sold for $990,000 when the accumulated depreciation was $600,000 (SL would have been $480,000). What is the amount and character of gain recognized on the sale?

Ordinary Income Sec. 1231

a. $216,000 $574,000

b. $120,000 $670,000

c. $600,000 $190,000

d. $790,000 $ 0

e. None of the answers provided is correct.

**The answer is A need to know how it was calculated ?**