Verway, Inc

Verway, Inc., has a 2014 net § 1231 gain of $55,000 and had a $62,000 net § 1231 loss in 2013. For 2014, Verway's net § 1231 gain is treated as:

A) $55,000 ordinary loss.
B) $55,000 ordinary gain.
C) $55,000 capital loss.
D) $55,000 capital gain.
E) None of the above.