During the Current Year, Mrs

During the current year, Mrs. Mayhew receives a typewriter as a gift from her son. The typewriter has a current fair market value of $150 and cost her son $450. He took $250 of depreciation deductions while it was used in his business. Mrs. Mayhew uses the typewriter for several years and then sells it for $125. What is the amount and type of gain or loss that Mrs. Mayhew recognizes on the sale?

A) $25 personal loss
B) $75 personal loss
C) $25 Section 1231 loss
D) $50 of Section 1231 gain
E) None of the above