Robert bought a rental property ten years ago for $320,000, with $80,000 of the purchaseprice allocated to the land. Over the ten years, he claimed CCA such that his UCC at the beginning of this year for the building was $196,000. Robert sold the property this year for $520,000, with $180,000 of the sale price allocated to the land. Which of the following statements is correct?

A. Robert has recapture of $44,000.

B. Robert has recapture of $124,000. C. Robert has recapture of $144,000.

D. Robert has a capital gain of $100,000.