Emily, whose marginal tax rate is $28\%,$ owns an office building which she purchased for $$900,000$ on March $18$ of last year. The building is sold for $$950,000$ on February $20$ of the current year when the adjusted basis of the building was $$876,000.$ The tax results to Emily areA$)$ $$74,0001231$ gain taxed at $15\%.$B$)$ $$74,000$ ordinary income taxed at $28\%.$C$)$ $$24,000$ unrecaptured $1250$ gain taxed at $25\%$ and $$50,0001231$ gain taxed at $15\%.$D$)$ $$24,0001231$ gain taxed at $15\%$ and $$50,000$ ordinary income taxed at $28\%.$