This Year,Adula Company Sold Equipment Purchased in 2012 at a Cost

This year,Adula Company sold equipment purchased in 2012 at a cost of $117,200.Accumulated depreciation through date of sale was $33,000.Which of the following statements is false?

A) If the sale price was $90,000,Adula recognized $5,800 ordinary gain.
B) If the sale price was $120,000 Adula recognized $33,000 ordinary gain and $2,800 Section 1231 gain.
C) If the sale price was $80,000,Adula recognized $4,200 ordinary loss.
D) None of the above is false.