An Unincorporated Business Sold Two Warehouses During the Current Year

An unincorporated business sold two warehouses during the current year. The straight-line depreciation method was used for Building No. 1 and the accelerated method (ACRS) was used for Building No. 2. Information about those buildings is presented below.
$\begin{array}{lcc}&\text { Building No. } 1&\text { Building No. } 2\\\text { Date acquired } & 1984 & 1984 \\\text { Cost } & \$ 510,000 & \$ 650,000\end{array}$
Accum. Depreciation
$\begin{array}{ll}\text { Straight-line } & 510,000 \\\text { ACRS depreciation } &&650,000 \\\text { Selling Price } & 750,000&825,000\end{array}$
How much gain from these sales should be reported as section 1231 gain and ordinary income due to depreciation recapture?