X Corporation Sold the Following Depreciable Assets During the Current

X Corporation sold the following depreciable assets during the current year Building used in business, depreciated using straight line, held 15 years, cost = $50,000, basis = $30,000, gain = $40,000
Equipment used in business, depreciated using straight line, held five years, cost = $5,000, basis = $0, gain = $4,000
Land used in business, held 15 years
How much is total depreciation recapture for X Corporation for the year?

A) $44,000
B) $4,000
C) $0
D) $8,000