Copper Corporation Sold Machinery for $27,000 on December 31,2010

Copper Corporation sold machinery for $27,000 on December 31,2010.The machinery had been purchased on January 2,2007,for $30,000 and had an adjusted basis of $21,000 at the date of the sale.For 2010,what should Copper Corporation report?

A) Ordinary income of $6,000.
B) A § 1231 gain of $3,000 and $3,000 of ordinary income.
C) A § 1231 gain of $6,000.
D) A § 1231 gain of $6,000 and $3,000 of ordinary income.
E) None of the above.