On June 24, 20Y9, a building was sold for $225,000 cash. The building was originally purchased in 20Y1 for $210,000. To date, it had accumulated depreciation of $20,000. Which of the following is true on the date of disposition?

		A.A gain on sale of $35,000 should be recorded.
		B.The building had a net book value of $205,000.
		C.The building had a fair market value of $190,000.
		D.The building had a net book value of $225,000