Wade Woodruff Purchased a Factory Building on January 1, 1980

Wade Woodruff purchased a factory building on January 1, 1980 for $375,000. At the time of Wade's death in 2012, he had taken $20,000 in excess depreciation. fte factory building was transferred to his son John at the time of Wade's death and John sold it immediately after receiving it at a gain of $30,000. What amount of depreciation needs to be recaptured by Wade's estate and what amount by John?

A) $0/$0
B) $20,000/$0
C) $0/$20,000
D) $10,000/$10,000