Hurst Company Purchased a Commercial Building in 2001 for $700,000

Hurst Company purchased a commercial building in 2001 for $700,000.The building is sold in 2016 for $900,000.The actual depreciation deducted on the building as of the sale date was $600,000.Straight-line depreciation for the same period would have been $400,000.What is the amount and character of the gain recognized on the sale?

A) $900,000 Section 1231 gain.
B) $200,000 ordinary income, and $100,000 Section 1231 gain.
C) $400,000 ordinary income, and $400,000 Section 1231 gain.
D) $200,000 ordinary income, and $400,000 long-term capital gain.
E) $200,000 ordinary income, and $600,000 Section 1231 gain.