tax question

Taxpayer sells a building, tand, and equipment for $2 million. The building had basis of $500,000 and depreciation deductions of $50,000. The land had basis of $250.000 The equipment had basis of $300,000 and depreciation deductions of $250,000 What is the total amount of capital gain recognized on this transaction? O $271,429 $1,000,000 O $728,571 $521,429