Why Does §1250 Recapture No Longer Apply

Why does §1250 recapture no longer apply?

A) Congress repealed the code section.
B) The Tax Reform Act of 1986 changed the depreciation of real property to the straight-line method.
C) §1245 recapture trumps §1250 recapture.
D) Because unrecaptured §1250 gains now apply to all taxpayers instead.
E) None of thesE.§1250 only recaptures excess depreciation,the excess of accelerated over straight-line depreciation.