A Gain on the Disposition of Section 1245 Property Is

A gain on the disposition of Section 1245 property is treated as ordinary income to the extent of:

A) Excess accelerated depreciation allowed or allowable over the depreciation figured for the same period using the straight-line method.
B) Excess appreciated value over depreciation allowed or allowable using the straight-line method.
C) fte difference between the amount realized over the cost of the property.
D) Depreciation allowed or allowable (not to exceed the realized gain) .