In 2018, Mary sells for $14,000 a machine used in her business. The machine was purchased on May 1, 2016, at a cost of $13,000. Mary has claimed depreciation on the machine of $8,000. What is the amount and nature of Mary’s gain as a result of the sale of the machine? 

a. $9,000 Section 1231 gain.

b. $9,000 ordinary income under Section 1245.

c. $8,000 ordinary income and $1,000 Section 1231 gain.

d. $8,000 Section 1231 gain and $1,000 ordinary income under Section 1245.

e. None of the above.