please explain

9. During the current year, Elaina sells equipment for $200,000. The equipment cost $250,000 when placed in service two years ago, and $78,000 of depreciation deductions were allowed. The results of the sale are A) LTCG of $28,000. B) Sec. 1231 gain of $28,000 potentially receiving LTCG treatment after application of the Sec. 1231 netting process. C) Sec. 1250 ordinary income $28,000. D) Sec. 1245 ordinary income of $28,000