Benlow Company,a Calendar Year Taxpayer,sold Two Operating Assets This Year

Benlow Company,a calendar year taxpayer,sold two operating assets this year (each held for over a year) .The first sale generated a $19,200 Section 1231 loss,and the second sale generated a $33,600 Section 1231 gain.As a result of these sales,Benlow should recognize:

A) $19,200 ordinary loss and $33,600 gain treated as capital gain.
B) $14,400 gain treated as capital gain.
C) $14,400 ordinary income.
D) None of the above