When Does Unrecaptured §1250 Gains Apply

When does unrecaptured §1250 gains apply?

A) When the taxpayer makes the election.
B) It applies only when real property purchased before 1986 is sold at a gain.
C) It applies when §1245 recapture trumps §1250 recapture.
D) It applies only when non-corporate taxpayers sell depreciable real property at a gain.
E) None of the choices are correct.