Answer :
Option B is correct. The following is true regarding depreciation recapture
Changes the character of a gain
The increase on the offer of a depreciable resource that should be proclaimed as normal pay for charge objects is known as depreciation recapture. At the point when a resource's deal cost is higher than its duty premise or changed cost premise, deterioration recover is applied.
Recover regulations keep citizens from profiting from lower capital increases charge rates on gains that can be ascribed to deterioration allowances that were used to balance common pay. Property depicted in Section 1245, like hardware, and property portrayed in Area 1250, like a structure, are dependent upon various recover rules.
Section 1231 applies to gains, however doesn't matter to misfortunes.
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