amount and character

On May 8, 2011, Tec Manufacturing purchases $300,000 of five-year equipment and elected to expense $100,000 under Sec. 179. In 2012, Tec sells the equipment for $250,000. MACRS depreciation deductions for 2011 and 2012 total $72,000, excluding Sec. 179 deduction. What is the amount and character of Tec’s gain? a. $50,000 Sec. 1231 loss b. $22,000 Sec. 1245 gain c. $100,000 Sec. 1231 gain and $22,000 of Sec. 1245 gain d. $122,000 Sec. 1245 gain