Yelenis, whose tax rate is 28%, sells one Sec. 1231 asset this year, resulting in a $50,000 gain. Included in the 50,000 Sec. 1231 gain is $30,000 of unrecaptured Sec. 1250 gain. A review of Yelenis' tax files for the past five years indicates one prior Sec. 1231 sale which resulted in a $14,000 loss. The gain will be taxed as

A) 15% 6000, 25% 30,000 , 28% 14,000

B) 15% 6000, 25% 30,000 , 28% 0

C) 15% 20,000 , 25% 16,000 , 28% 0

D) 15% 20,000 , 25% 16,000 28% 14,000