Jake Purchased a $300,000 Earthmover for His Business

Jake purchased a $300,000 earthmover for his business.He sold the earthmover for $245,000 after taking $210,000 of depreciation.What is the nature and amount of the gain or loss on the sale?

A) $55,000 Section 1245 ordinary income and $100,000 Section 1231 gain.
B) $155,000 Section 1231 gain.
C) $90,000 Section 1245 ordinary income and $65,000 Section 1231 gain.
D) $155,000 Section 1245 ordinary income.