Bateman Corporation Sold an Office Building That It Used in Its

Bateman Corporation sold an office building that it used in its business for $800,300. Bateman bought the building 10 years ago for $599,850 and has claimed $200,450 of depreciation expense. What is the amount and character of Bateman's gain or loss?

A) $40,090 ordinary and $360,810 §1231 gain.
B) $200,450 ordinary and $200,450 §1231 gain.
C) $400,900 ordinary gain.
D) $400,900 capital gain.
E) None of the choices are correct.