Trojan Inc

Trojan Inc.was incorporated in 2010.In 2010,it had no Section 1231 transactions.In 2011,Trojan had a net Section 1231 loss of $35,000.In 2012,Trojan had a Net Section 1231 gain of $10,000.In 2013 Trojan has a $50,000 net Section 1231 gain.Trojan should treat the 2013 gain as

A) An ordinary gain of $40,000.
B) A long-term capital gain of $50,000.
C) An ordinary gain of $35,000 and a long-term capital gain of $15,000.
D) An ordinary gain of $25,000 and a long-term capital gain of $25,000.
E) An ordinary gain of $15,000 and a long-term capital gain of $35,000.