Blue Company Sold Machinery for $45,000 on December 23,2010

Blue Company sold machinery for $45,000 on December 23,2010.The machinery had been acquired on April 1,2008,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.