Car Co Is Selling Its Land and Building to Truck Co

Car Co. is selling its land and building to Truck Co. for $340,000 (Land $200,000; Building $140,000) . These values have not been officially appraised, and Truck Co. is arguing that the land is only worth $150,000 and the building is worth $190,000. (Car Co. originally paid $100,000 for the land and constructed the building for $150,000.
The UCC on the building is currently $130,000.) Which of the following statements is TRUE based on these facts?

A) Car Co. will recognize higher recapture under Truck Co.'s terms.
B) The allocation of the costs is irrelevant as the total price is the same under both sets of terms.
C) Future CCA will be higher for Truck Co. under Car Co.'s terms.
D) Car Co. will recognize higher net capital gains under Truck Co.'s terms.