Sandy purchases an office building (Section 1250 property) in Year 1 for $673,000 for use in her business. Using MACRS depreciation, she took $146,200 in depreciation deductions over 6 years.If she had used straight line method, her depreciation would have been $114,500. She sold the building in Year 7 for $700,000.As a result of this transaction, what is Sandy's 1231 Gain (regular capital gain)?

Group of answer choices

$27,000

$173,200

None of these

$114,500

$31,700