Cyan Company Sold Machinery for $55,000 on December 23,2011

Cyan Company sold machinery for $55,000 on December 23,2011.The machinery had been acquired on April 1,2009,for $69,000 and its adjusted basis was $14,200.The § 1231 gain,§ 1245 recapture gain,and § 1231 loss from this transaction are:

A) $0 § 1231 gain, $40,800 § 1245 recapture gain, $0 § 1231 loss.
B) $0 § 1231 gain, $0 § 1245 recapture gain, $54,800 § 1231 loss.
C) $4,000 § 1231 gain, $54,800 § 1245 recapture gain, $0 § 1231 loss.
D) $0 § 1231 gain, $54,800 § 1245 recapture gain, $14,200 § 1231 loss.
E) None of the above.