Blue Company Sold Machinery for $45,000 on December 23, 2012

Blue Company sold machinery for $45,000 on December 23, 2012.The machinery had been acquired on April 1, 2010, for $49,000 and its adjusted basis was $14,200.The § 1231 gain, § 1245 recapture gain, and § 1231 loss from this transaction are:

A) $0 § 1231 gain, $30,800 § 1245 recapture gain, $0 § 1231 loss.
B) $0 § 1231 gain, $0 § 1245 recapture gain, $34,800 § 1231 loss.
C) $4,000 § 1231 gain, $34,800 § 1245 recapture gain, $0 § 1231 loss.
D) $0 § 1231 gain, $34,800 § 1245 recapture gain, $14,200 § 1231 loss.
E) None of the above.