Delour Inc

Delour Inc. was incorporated in 2004 and adopted a calendar year. Here is a schedule of Delour's net Section 1231 gains and (losses) reported on its tax returns through 2009. In 2010, Delour recognized a $50,000 gain on the sale of business land. How is this gain characterized on Delour's tax return?

A) $50,000 Section 1231 gain
B) $12,000 ordinary gain and $38,000 Section 1231 gain
C) $16,900 ordinary gain and $33,100 Section 1231 gain
D) $50,000 ordinary gain