During the current year, a taxpayer recognizes a $19,000 Section 1231 gain on sale of land and a $7,000 Section 1231 loss on the sale of land. Prior to this, the taxpayers only Section 1231 item was a $13,000 loss six years ago. The taxpayer must report a A) $12,000 net LTCG. B) $12,000 ordinary income. C) $13,000 ordinary income. D) $10,000 ordinary income and $2,000 net LTCG.