Ray-Co, Inc. purchased a building for $150,000 on October 5, 2009. Ray-Co sells the building on January 20, 2020, for $200,000. Ray-Co takes regular tax depreciation of $45,000 on the building. Straight-line depreciation on the building would have been $30,000. What is the amount of Ray-Cos unrecaptured 1250 gain? (hint: you need to distinguish between the 1250 gain and the unrecaptured 1250 gain)

Group of answer choices

$15,000.

$30,000.

$45,000.

$95,000.