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Wesley purchased a rental building in February 2 0 1 8 for $ 2 9 5 , 0 0 0 ( Disregarding land value )

Wesley purchased a rental building in February 2018 for $295,000(Disregarding land value). He sold the building in September 2023 for $450,000. The allowable depreciation on the property was $42,320. Under what section section of the Internal Revenue Code will the sale of this building fall?
A. Section 179.
B. Section 1245.
C. Section 1250.
D. Section 1255.

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