登录之后可查看解析

C is corrent.  Since the building qualifies as Sec. 1250 property and was sold by a corporation, it is subject to the recapture provisions of both Sec. 1250 and Sec. 291. Under Sec. 1250, the gain recognized on the sale must be recaptured as ordinary income to the extent of "excess" depreciation (i.e., depreciation deducted in excess of straight-line). Because the building was depreciated using the straight-line method, there is no Sec. 1250 recapture. However, Sec. 291 recaptures 20% of the difference between the ordinary income that would have been recognized had the building been Sec. 1245 property ($30,000) and the ordinary income recognized under Sec. 1250. Thus, ordinary income is $6,000 ($30,000 x 20%) and the remaining gain of $44,000 ($50,000 – $6,000) is treated as Sec. 1231 gain.
A is incorrect.  Sec. 291 recapture applies to this sale of Sec. 1250 property.
B is incorrect.  Sec. 291 recaptures applies to this sale of Sec. 1250 property.
D is incorrect.  Sec. 291 recaptures only a portion of the recognized gain.