Clarise Bought a Building Three Years Ago for $180,000 to Use

Clarise bought a building three years ago for $180,000 to use in her business. The straight- line method of depreciation was used and $15,000 of depreciation deductions were allowed. During the current year, Clarise sells the building to her wholly owned corporation for $235,000. The tax results to Clarise are

A) $70,000 ordinary income.
B) $55,000 ordinary income and $15,000 Sec. 1231 gain.
C) $15,000 of ordinary income and $55,000 Sec. 1231 gain.
D) $70,000 of Sec. 1231 gain.