Irby Inc Was Incorporated in 2011 and Adopted a Calendar Year

Irby Inc. was incorporated in 2011 and adopted a calendar year. Here is a schedule of Irby's net Section 1231 gains and (losses) reported on its tax returns through 2016. $$\begin{array} { r r r r r r } 2011 & 2012 & 2013 & 2014 & 2015 & 2016 \\( 4,900 ) & ( 3,000 ) & ( 7,890 ) & 45,600 & - 0 - & 1,300\end{array}$$ In 2017, Irby recognized a $14,750 gain on the sale of business land. How is this gain characterized on Irby's tax return?

A) $14,750 Section 1231 gain
B) $10,890 ordinary gain and $9,415 Section 1231 gain
C) $14,750 ordinary gain
D) None of the above