Susan Songbird Sold a Word Processor Used in Her Business

Susan Songbird sold a word processor used in her business for $550. She had purchased the word processor three years ago for $950 and has taken $300 in depreciation. How much and what type of gain or loss will Susan have on the sale?

A) $300 ordinary income
B) $100 Section 1231 loss
C) $300 Section 1231 gain
D) $100 ordinary loss