When an Asset, Which Had Been in Use for Several

When an asset, which had been in use for several years, is sold at a price that exceeds the balance in the UCC account but is less than book value

A) The excess amount is called CCA
B) The excess amount is called is a capital gain
C) The excess amount is called recaptured CCA
D) The excess amount reduce taxable income
E) The excess amount is not considered income