Butte Sold a Machine to a Machine Dealer for $51,600

Butte sold a machine to a machine dealer for $51,600. Butte bought the machine for $53,400 several years ago and has claimed $11,700 of depreciation expense on the machine. What is the amount and character of Butte's gain or loss?

A) $9,900 §1231 loss.
B) $1,800 §1231 loss.
C) $9,900 ordinary gain.
D) $9,900 capital gain.
E) None of the choices are correct.