H Sold Several Business Properties That Were § 1231 Property

H sold several business properties that were § 1231 property during the current year.His overall gain was $32,000 and he had depreciation recapture of $12,500.The only other § 1231 transactions H has had were in the two prior years.He had a net gain of $3,500 two years ago and a net loss of $12,000 last year.How are H's gains for the current year treated?

A) $12,500 ordinary gain; $19,500 long-term capital gain
B) $21,000 ordinary gain; $11,000 long-term capital gain
C) $24,500 ordinary gain; $ 7,500 long-term capital gain
D) $32,000 ordinary gain