If a Taxpayer Had Elected to Expense, Under Code Sec

If a taxpayer had elected to expense, under Code Sec. 179, all or part of qualifying depreciable business assets and the assets are disposed of in a later tax year, any gain recognized is treated as ordinary income to the extent of

A) the amount expensed.
B) depreciation deducted.
C) depreciation deducted over the straight-line rate.
D) (a) and (b) .
E) (a) and (c) .