Proctor Inc

Proctor Inc. was incorporated in 2004 and adopted a calendar year. Here is a schedule of Proctor's net Section 1231 gains and (losses) reported on its tax returns through 2009. In 2010, Proctor recognized a $25,000 gain on the sale of business land. How is this gain characterized on Proctor's tax return?

A) $25,000 Section 1231 gain
B) $19,700 ordinary gain and $5,300 Section 1231 gain
C) $15,900 ordinary gain and $9,100 Section 1231 gain
D) $25,000 ordinary gain