Hurst Company Purchased a Commercial Building in 1987 for $700,000

Hurst Company purchased a commercial building in 1987 for $700,000. The building is sold in 2014 for $900,000. The actual depreciation deducted on the building as of the sale date was $600,000. Straight-line depreciation for the same period would have been $400,000. What is the amount and character of the gain recognized on the sale?

A) $900,000 Section 1231 gain.
B) $200,000 ordinary income, and $100,000 Section 1231 gain.
C) $400,000 ordinary income, and $400,000 Section 1231 gain.
D) $200,000 ordinary income, and $400,000 long-term capital gain.
E) $200,000 ordinary income, and $600,000 Section 1231 gain.