Sam purchased a vehicle for $30,000 on February 1, 20X4, for use with his business, Sam's Airport Transport. Sam elected to take the Section 179 deduction. On January 1, 20X6, Sam sold the vehicle for $20,000. What were the tax effects of this transaction?

a) $10,000 capital gain, $10,000 ordinary gain

b) $20,000 capital gain

c) $10,000 loss

d) $20,000 ordinary gain