The Walford Partnership Sold an Apartment Building for $300,000 That

The Walford Partnership sold an apartment building for $300,000 that it had purchased for $280,000 ten years ago.The partnership had taken $80,000 of depreciation deductions on the building.What is the amount and type of gain realized by the partnership?

A) $16,000 Section 1250 gain;$84,000 Section 1231 gain
B) $80,000 Section 1245 gain;$20,000 Section 1231 gain
C) $80,000 Section 1250 gain;$20,000 Section 1231 gain
D) $100,000 Section 1231 gain