Shima bought a building three years ago for $190,000 to use in her business. The straight line method of depreciation was used and $15,000 of depreciation deductions were allowed. During the current year, Shima sells the building to her wholly owned corporation for $245,000. The tax results to Clarise are A. $15,000 of ordinary income and $55,000 Sec. 1231 gain. B. $55,000 ordinary income and $15,000 Sec. 1231 gain. OC. $70,000 ordinary income. OD. $70,000 of Sec. 1231 gain.