Wilshire Corporation Purchased a Commercial Building in 2001 for $975,000

Wilshire Corporation purchased a commercial building in 2001 for $975,000.During 2016,the building is sold for $775,000.The actual depreciation on the building as of the sale date was $300,000.What is the amount and character of the gain recognized on the sale?

A) $100,000 Section 1250 ordinary income.
B) $100,000 Section 1231gain.
C) $100,000 Unrecaptured Section 1250 gain.
D) $100,000 Section 1245 gain.