the answer for number 4 is D and number 5 is B but i need explanation please

4. Lemon Corporation purchased a building in 1980 for $900,000. During 2018, the building was sold for $700,000 when the accumulated depreciation was $600,000 (SL would have been $440,000). What is the amount and character of gain recognized on the sale? Ordinary Income Sec. 1231 a. $248,000 $152,000 b. $160,000 $240,000 c. $400,000 $ 0 d. $208,000 $192,000 e. None of the above. 5. During 2018, Ed sold machinery (AB $20,000; AD $15,000) for a total price of $100,000. Payments are to be made in five annual installments beginning immediately. What is the amount and character of gain to be recognized by Ed in 2018 because of the sale? Sec. 1245 Sec. 1231 a. $ 15,000 $ 65,000 b. $ 15,000 $ 13,000 c. $ 15,000 $ 5,000 d. $ 15,000 $ 20,000 e. None of the above