The Yeet Corporation purchased an office building several years for $200,000. The company took straight-line MACRS deductions of $30,000 during the time-period it held the property. In the current year, Yeet sells the property for 225,000. What is the amount and character of Yeet's recognized gain or loss on the sale?

a. $6,000 ordinary, $49,000 Section 1231.

b. $30,000 ordinary, $25,000 Section 1231.

c. $55,000 ordinary.

d. $6,000 Section 1231, $49,000 ordinary.

e. $55,000 Section 1231.